SUPREME COURT OF INDIA

Before:- Mrs. Sujata V. Manohar and R.P. Sethi, JJ.

Civil Appeal No. 5808 of 1998. D/d. 7.5.1999.

M/s. Rajasthan Polymers and Resins Ltd. - Appellant

Versus

Commissioner of Central Excise - Respondent

Central Excises and Salt Act, 1944, Section 37 - Central Excise Rules 1944, Rule 57G and 57GG - Payment of Customs Duty under Bill of Entry - Triplicate copy of that bill available - Impugned order set aside - Matter remanded to Tribunal to consider combined effect of Rules 57G and 57GG of Central Excise Rules.

[Para 2]

JUDGMENT

Heard both sides.

2. The impugned order is set aside and the matter is remanded to the Tribunal for considering the combined effect of the relevant Rules 57G and 57GG in the light of the fact in the present case and in the light of the fact that the triplicate copy of the Bill of Entry was in fact available before the Tribunal. The Tribunal to dispose of the matter in accordance with law.

3. The appeal is disposed of accordingly.

Order accordingly.