JUDGMENT : 1. The respondent has two units. In one unit it was manufacturing HDPE plastic bags and in other unit, plastic tapes. The revenue's case is that there was suppression of facts resulting in evasion of excise duty by the respondent which cleared dutiable goods describing them as `waste'. A show cause notice dated 4-4-1988 (Annexure `A') was issued to the respondent by the Collector of Central Excise in which the facts were clearly stated to this effect. In his order dated 26-9-1988, he gave a clear finding of evasion of duty by the respondent in this manner. The respondent's appeal to the Tribunal has been allowed. Hence these appeals by the revenue. 2. A perusal of the Tribunal's order shows that the Tribunal has misdirected itself and did not decide the real controversy. The Tribunal proceeded on the basis that the only question is of exigibility of `waste' to excise duty and this is how the show cause notice has been misconstrued by the Tribunal. After posing a wrong question, the Tribunal has obviously decided the appeal against the revenue by holding that the goods involved being waste material are not exigible to excise duty. This order of the Tribunal is, therefore, to be set aside and the matter has to go back to the Tribunal for a fresh decision in accordance with law. 3. Consequently, the appeals are allowed. The Tribunal's order is set aside. The Tribunal would now decide the appeals before it afresh in accordance with law.