2005 INSC 0088
                                    SUPREME COURT OF INDIA

                               Commissioner of Central Excise, Chennai

                                                      Vs.

                                 Messrs Dunlop India Limited, Chennai

                                        C.A.No.1676-1678 of 1999

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

                                                 25.01.2005

                                                JUDGMENT

S. H. 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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