M/S. SWARAJ MAZDA LTD. vs COMMNR. OF CENTRAL EXCISE, CHANDIGARH

The Supreme Court addressed the issue of whether chassis fitted with engines manufactured by the appellants are eligible for concessional excise duty under Notification No.462/86-CE dated 09th December 1986. The Court found that the Tribunal had failed to record any findings on this matter and thus ordered the case to be remitted to the Tribunal for a fresh decision, ensuring that all contentions, including the applicability of clarifications from the Department, are considered. The Court's holding emphasizes the necessity for the Tribunal to address the points raised in the appeal in accordance with law.