Collector Of C. Ex., Calcutta vs International Agency (I)

The Supreme Court set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which had dismissed the Appellant's appeal by relying on its earlier decision in Shalimar Paints. The Court found that the current case involved different issues regarding compliance with the Notification and the use of materials procured outside the factory, which were not addressed in the Shalimar Paints case. The matter was remitted back to the Tribunal for disposal on merits, with no order as to costs.