Ascu Arch Timber Protection Ltd. vs Commissioner Of C. Ex., Calcutta

The Supreme Court held that the Tribunal exceeded its jurisdiction by reviewing its own order and relying on irrelevant materials in determining the case against ASCU Limited. The Court emphasized that findings based on a mix of relevant and irrelevant material are vitiated, leading to an inability to ascertain the basis of the Tribunal's conclusion. Consequently, the Court set aside the Tribunal's order regarding ASCU and remitted the matter back for reconsideration, while clarifying that the decision does not affect the other parties involved.