HC should not dispose appeal without discussing the same – SC

SUPREME COURT OF INDIA Commissioner of Central Excise, Allahabad Versus U.P. State Sugar Corpn. Ltd. CIVIL APPEAL NO. 7481 OF 2011 AUGUST 26, 2011 ORDER 1. Leave granted. 2. Heard learned counsel for the parties. 3. Our attention is drawn to the impugned judgment and order passed by the High Court dated 30-3-2009. After the disposal of the matter by the Tribunal, appeal was filed before the High Court in which notice was issued and the same was registered as an appeal under Section 35G(1) of the Central Excise Act, 1944. 4. On going through the records, we find that the is...