Supreme Court of India
Commissioner Of Central Excise And ... vs Ceat Ltd., Mumbai on 17 February, 2005
Bench: S.N. Variava, Ar. Lakshmanan, S.H. Kapadia
CASE NO.: Appeal (civil) 2015 of 2002 PETITIONER: Commissioner of Central Excise and Customs, Aurangabad RESPONDENT: Ceat Ltd., Mumbai DATE OF JUDGMENT: 17/02/2005 BENCH: S.N. VARIAVA & DR. AR. LAKSHMANAN & S.H. KAPADIA JUDGMENT:
JUDGMENT KAPADIA, J.
For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd., reported in (2005) 1 Scale 554, both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law. All contentions on both sides are kept open.
In the facts and circumstances of this case, there will be no order as to costs.