2008 INSC 2352
                                    SUPREME COURT OF INDIA

                                 Commnr. of Central Excise, Kolkatta-I

                                                      Vs.

                                     M/s Web Impression India Ltd.

                                           C.A.No.2515 of 2002

                       (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 Gold (Control)
Appellate Tribunal, Eastern Bench Kolkatta (in short `CEGAT'). In this case the CEGAT
followed the order passed by another Bench of CEGAT 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
CEGAT 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 CEGAT which is presently
known as Customs, Excise & Service Tax Appellate Tribunal (in short `CESTAT').

3. Since the matter is pending for long, we request the 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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