2005 INSC 0086
                                    SUPREME COURT OF INDIA

                             Commissioner of Central Excise, Mumbai II

                                                      Vs.

                                      Messrs Ceat Limited, Mumbai

                                        C.A.No.1676-1677 of 2002

                                (S.N.Variava and A.R.Lakshmanan JJ.)

                                                 25.01.2005

                                                JUDGMENT

S.N.Variava, J.

1. 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, Mumbai, for a fresh disposal in
accordance with law.

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

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