IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO. 8 OF 2005 EXCISE APPEAL NO. 8 OF 2005 EXCISE APPEAL NO. 8 OF 2005 The Commissioner of Central Excise, Mumbai-I. ... Appellant. V/s. M/s.Arya Ship Breaking Co. Ltd. ... Respondent. A.J.Rana, senior counsel with K.R.Choudhary for the appellant. P.K.Shetty for the respondent. WITH CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO. 9 OF 2005 EXCISE APPEAL NO. 9 OF 2005 EXCISE APPEAL NO. 9 OF 2005 The Commissioner of Central Excise, Mumbai-I. ... Appellant. V/s. M/s.M.P.Steel Corporation. ... Respondent. K.R.Choudhary for the appellant. P.K.Shetty for the respondent. CORAM CORAM CORAM : V.C.DAGA : V.C.DAGA : V.C.DAGA AND J.P.DEVADHAR, JJ. AND J.P.DEVADHAR, JJ. AND J.P.DEVADHAR, JJ. DATED DATED DATED : 19th October 2005. : 19th October 2005. : 19th October 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the parties. . Perused appeals. 2. Without going to merits or demerits of the impugned order, both parties agree that the points raised in these appeals regarding imposition of interest and penalty, though argued were not considered by the Tribunal. We were taken to the impugned order. We find no discussion with respect these contentions raised by the Revenue. In this view of the matter, by consent of parties, we set aside both matters and remit it back to the Tribunal for consideration de novo, to the extent contentions raised in the appeal are concerned. 3. We expect the Tribunal to hear and decide both the matters as expeditiously as possible, at any rate, within six months from the date of receipt of copy of this order. Learned counsel for the parties state that the parties shall appear before the Tribunal on 14th November, 2005 for getting the matter fixed for hearing. 4. In the result, appeals are allowed in terms of this order with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)