2003 INSC 0263
                                    SUPREME COURT OF INDIA

                               Commissioner of Central Excise, Bhopal

                                                      Vs.

                                               Finite Polymers

                                   (S.M. Quadri and Ashok Bhan JJ.)

                                                 12.03.2003

                                                   ORDER

1. This appeal, by the Revenue, is against a consent Order No. 138 of 2002-A passed by the
Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No.
E/211/2002-A, dated 9th April, 2002. The order reads as follows:

        "Both sides agree that the issue involved in this appeal is covered in favour of the
        assessee by the dictum laid down by this tribunal in its judgment in Universal
        Electrical v. CCE, Delhi1. In view of the above, we set aside the order impugned and
        allow the appeal. The appellant will be entitled to consequential relief."

2. This Court, while issuing notice on the application for condonation of delay as also on the
appeal, directed this appeal to be tagged with Civil Appeal Nos. 11441-11442 of 1995
(which are the appeals against the judgment referred to in the order under challenge). The
said appeals, filed by the Revenue, have been dismissed by this Court on 11th March, 2003.
Following that order, this appeal is also dismissed. However, Mr. Anoop G. Chaudhary,
learned Senior Counsel appearing for the Revenue, submits that the concession made by his
counter-part before the Tribunal is not binding on the Revenue and the notification involved
in this appeal is a different notification. We are afraid, we cannot accept this contention of
the learned Counsel.

3. As the assessee was unrepresented, we requested Mr. V. Lakshmikumaran, learned
Counsel, to assist the court as amicus curaie in this appeal. We record our appreciation for
the assistance rendered to the court by the learned Counsel.

No costs.

11994 (70) ELT. 279

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