2005 INSC 0172
                                    SUPREME COURT OF INDIA

                    Commissioner of Central Excise and Customs, Aurangabad

                                                      Vs.

                                       M/s. Ceat Limited, Mumbai

                                           C.A.No.2015 of 2002

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

                                                 17.02.2005

                                                JUDGMENT

S.H. Kapadia, J.

1. For the reasons given in our decision in Commissioner of Central Excise vs. M.R.F. Ltd,
reported in1 both these Civil Appeals filed by the department relating to Dipped Tyre Cord
Fabric are 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. All contentions on both sides are kept open.

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

1(2005(1) SCALE 554)

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