Customs, Excise and Gold Tribunal - Delhi
Cce vs Kaveri Powertronics (P) Ltd., Luminous ... on 3 May, 2002
Equivalent citations: 2002(82)ECC211
ORDER S.S. Kang, Member (J)
1. Common issue is involved in these appeals and are, therefore, being taken up together.
2. Heard both sides.
3. Revenue filed these appeals against the order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals), after relying upon the Larger Bench decision of the Tribunal in the case of Luminous Electronics Pvt. Ltd. v. CCE held that UPSS under chapter heading 85.04 of Central Excise Tariff.
4. Revenue filed tha appeal before the Hon'ble Supreme Court against the decision of the Tribunal in the case of Luminous Electronics Pvt. Ltd. (supra) and the hon'ble Supreme Court vide order dated 1.3.2002 in Civil Appeal No. 342/02 dismissed the appeal filed by the revenue.
5. In view of above decision of the hon'ble Supreme Court we find no infirmity in the impugned order. The appeals filed by the revenue are rejected.