of Central Excise, Mumbai - Ii Vs. M/S Ceat Ltd., Mumbai  Insc 60 (25 January 2005)
Variava,Dr. Ar. Lakshmanan & S.H. Kapadia Kapadia, J.
the reasons given in our decision in the conjoint Civil Appeals, entitled
Commissioner of Central Excise v. M.R.F. Ltd. [Civil Appeal No.1476 of 1999
etc.], both these Civil Appeals filed by the department relating to Dipped Tyre
Cord Fabric are also 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.
facts and circumstances of this case, there will be no order as to costs.