2010 INSC 0083 SUPREME COURT OF INDIA Commr.of Central Excise Vs. Polyplastic C.A.Nos.298-299 of 2010 (S.H. Kapadia and Swatanter Kumar JJ.) 15.01.2010 ORDER 1. Leave granted. 2. None appears for the respondent, though served. 3. The issue involved in these appeals stand covered by the following two decisions of this Court reported in the cases of Commissioner of Central Excise, Pune vs. SKF India Limited1 and Commissioner of Central Excise vs. M/s. International Auto Limited [Civil Appeal No.225 of 2010 @ S.L.P. (C) No.17339 of 2009] delivered on 8th January, 2010. 4. Accordingly, the civil appeals stand disposed of with no order as to costs. 1[2009] 239 E.L.T.385 1 SpotLaw