IFTKHAR MUHAMMAD CHAUDHRY, C.J.- Learned Counsel for the respondents on having seen the judgment of Customs; Excise and Sales Tax Tribunal dated 28.1.1999, candidly conceded that it has failed to advert to the merits of the case in view of written arguments filed by the appellant, therefore, he stated that it would be in the interest of justice and fair play if on setting aside the impugned judgment as well as the judgment of the Tribunal, referred to hereinabove, case is remanded to the Tribunal for fresh decision on merits in accordance with law. Learned Counsel for the appellant agreed for remand of the case.
2. Thus without commenting on the merits of the case, we remand these cases to the Tribunal as a consequence whereof the impugned judgment as well as the judgment of the Tribunal are set aside. Let the Tribunal dispose of the case, keeping in view the observations made hereinabove, as expeditiously as possible within a period of three months.
3. Appeal is allowed leaving the parties to bear their own costs.