- (1.) This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 11/2/1998. The Tribunal has, in a one-paragraph judgment, relied on its earlier decision in Shalimar Paints and dismissed the appeal of the appellant. We have seen the judgment in Shalimar Paints, In that case the question was whether the manufacture of thinners from the material procured by Shalimar Paints took them out of the purview of the notification. In this case, as seen from the show-cause notice, the issue is whether or not the respondents have complied with the terms of the notification inasmuch as they are alleged to have used material procured outside the factory of production without following the process under Chapter X of the Central Excise Rules, 1944. This case is therefore not covered by the ratio laid down in Shalimar Paints case.
(2.) We, therefore, set aside the impugned order and remit the matter back to the Tribunal for disposal on merits. The appeal is disposed of accordingly. There will be no order as to costs.;