2008 INSC 0860 SUPREME COURT OF INDIA Commissioner of Central Excise Vs. Velji P. & Sons (Agencies) Ltd. C.A.No.2429-2430 of 2008 (Ashok Bhan and Dalveer Bhandari,JJ.) 24.03.2008 ORDER 1. Delay condoned. 2. The Tribunal, relying upon its own decision in the case of M/s Homa Engineering Works vs. CCE, Mumbai, has allowed the present appeal filed by the assessee. Against the aforesaid case in M/s Homa Engineering Works vs. CCE, Mumbai, Revenue has not filed any appeal in this Court. In view of this, this appeal is dismissed. No costs. 1 SpotLaw