Custom, Excise & Service Tax Tribunal
M/S. Superior Products vs Cce, Faridabad on 5 January, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,DB Excise Appeal No.E/67/06 [Arising out of Order-in-Appeal No.83-84/CE/APPL/DLH-4/2005 dated 6th October, 2005 passed by the Commissioner of Central Excise, New Delhi.] Date of Hearing:05.01.2010 Date of decision: 05.01.2010 M/s. Superior Products Appellant Vs. CCE, Faridabad Respondent
Present for the Appellant :Shri.L.P.Asthana, Advocate Present for the Respondent:Shri.Vijay Kumar, SDR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member ORDER NO. _______________ DATED:05.01.2010 PER: D.N.PANDA Both sides agree that in the case of the same assessee, Honble Supreme Court in the judgement reported in 2008 (230)ELT 3(S.C.) has granted relief to the assessee, dismissing revenues appeal. Also both sides agree that the present appeal is on similar premise and facts. Therefore, without directing the matter further, we allow similar relief that was granted by the Apex Court in the above reported decision, in the present appeal.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER Anita