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Commr. of Central Excise Vs. M/S Polyplastic [2010] INSC 110 (15 January 2010)

Judgment

CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.298-299 OF 2010 (Arising out of S.L.P. (C) Nos.20821-20822 of 2009) Commissioner of Central Excise ...Appellant(s) Versus M/s. Polyplastic ...Respondent(s) O R D E R Leave granted.

None appears for the respondent, though served.

The issue involved in these appeals stand covered by the following two decisions of this Court reported in the cases of Commissioner of Central Excise, Pune vs. SKF India Limited, reported in [2009] 239 E.L.T.385 and Commissioner of Central Excise vs. M/s. International Auto Limited [Civil Appeal No.225 of 2010 @ S.L.P. (C) No.17339 of 2009] delivered on 8th January, 2010.

Accordingly, the civil appeals stand disposed of with no order as to costs.

......................J. [S.H. KAPADIA]

......................J. [SWATANTER KUMAR]

New Delhi,

January 15, 2010.

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