1. Heard learned Counsel for both the parties.
2. It is observed by the Tribunal in the impugned order that the Revenue has not challenged the duty demand which was dropped by the Commissioner. The learned Attorney General appearing for the Union has pointed out that in fact the Revenue has filed an appeal before the Tribunal against the finding of the adjudicating authority and that appeal is pending before the Tribunal, therefore, finding of the Tribunal that the Revenue has not preferred any appeal is incorrect. Since the impugned order proceeds on a wrong factual basis we think it appropriate that the impugned order should be set aside and the matter should be remanded to the Tribunal with the direction that both the appeals filed by the Revenue as well as by the respondent and SCC should be heard together and disposed of.
3. With the above observations, the impugned order of the Tribunal is set aside and the matter is remanded back to the Tribunal.
4. The appeals are allowed.