Comm. of Central Excise, Chennai. Vs. M/S Dunlop India Ltd., Chennai [2005] Insc 62 (25 January 2005)

S.N. Variava,Dr. Ar. Lakshmanan & S.H. Kapadia Kapadia, J.

For 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, Chennai for a fresh disposal in accordance with law.

In the facts and circumstances of this case, there will be no order as to costs.

 

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