2008 INSC 2351
                                    SUPREME COURT OF INDIA

                                         M/s Nu Tech Packagings

                                                      Vs.

                                   Commnr. of Central Excise, Noida

                                           C.A.No.9731 of 2003

                       (Dr. Arijit Pasayat, P. Sathasivam and Aftab Alam JJ.)

                                                  27.11.2008

                                                JUDGMENT

Dr.Arijit Pasayat, J

1. Challenge in this appeal is to the judgment of Customs, Excise and Service Tax Appellate
Tribunal, New Delhi (in short `CESTAT'). In this case the CESTAT followed the order
passed in the case of Srikumar Agencies who was one of the respondents in Civil Appeal
Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of
2000 we have set aside the order of CESTAT and remitted the matter to it to be dealt with
afresh. The decision in the said case shall apply to the facts of the present case.

2. The appeal will be heard afresh by the appropriate bench of CESTAT.

3. Since the matter is pending for long, we request CESTAT to dispose of the appeal as early
as possible preferably by the end of February, 2009.

4. The appeal is allowed.

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