Commissioner of Central Excise and Customs, Aurangabad Vs. M/s. Ceat Ltd., Mumbai
EmailAppeal: Civil Appeal No. 2015 of 2002
Petitioner: Commissioner of Central Excise and Customs, Aurangabad
Respondent: M/s. Ceat Ltd., Mumbai
Apeal: Civil Appeal No. 2015 of 2002
Judges: S.N. Variava, Dr. AR. Lakshmanan & S.H. Kapadia, JJ.
Date of Judgment: Feb 17, 2005
Appearances:
Mr. R. Mohan, Additional Solicitor General, Mr. Rajiv Dutta, Senior Advocate, Mr. Hemant Sharma, Mr. P. Parmeswaran and Mr. B. Krishna Prasad, Advocates with them for the Appellant.
Mr. Ravinder Narain, Mr. Sonu Bhatnagar, Mr. Ajay Aggarwal and Mr. Rajan Narain, Advocates for the Respondent.
Mr. Ravinder Narain, Mr. Sonu Bhatnagar, Mr. Ajay Aggarwal and Mr. Rajan Narain, Advocates for the Respondent.
Cases Reffered:
1. Commissioner of Central Excise v. M.R.F. Ltd. (JT 2005 (1) SC 431) (Para 1)
JUDGEMENT:
Kapadia, J.
1. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd.1 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.
2. In the facts and circumstances of this case, there will be no order as to costs.
1. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd.1 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.
2. In the facts and circumstances of this case, there will be no order as to costs.
