2010 INSC 0028
                                    SUPREME COURT OF INDIA

                                 Commr.of Central Excise,Maharashtra

                                                      Vs.

                                          Varroc Lighting P.Ltd.

                                          C.A.Nos.71-72 of 2010

                                   (S.H. Kapadia and Aftab Alam JJ.)

                                                 07.01.2010

                                                   ORDER

1. Leave granted.

2. By consent, the matter is taken up for final hearing.

3. After passing of the impugned order, this Court has laid down the law in the case of
Commissioner of Central Excise, Pune vs. SKF India Limited, reported in [2009] 239
E.L.T.385. We say no more, except that applicability of the judgement in the case of SKF
India Limited [supra] to the facts of the present case will be decided by Customs, Excise and
Service Tax Appellate Tribunal [`Tribunal' for short] as learned senior counsel appearing on
behalf of the assessee states that SKF India Limited [supra] is not applicable to the facts of
this case. This question may be considered by the Tribunal. Accordingly, the impugned order
is set aside and the matter stand remitted to the Tribunal.

4. The civil appeals, accordingly, stand allowed with no order as to costs.

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