Commissioner of Central Excise and Customs, Aurangabad v. M/S. Ceat LTD., Mumbai

KAPADIA, J. For the reasons given in our decision in Commissioner of Central Excise v. MR.F. Ltd, reported in (2005) l Scale 554, both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric l~ H A are allowed; the impugned-judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law. All contentions on both sides-are kept open: In the facts and circumstances.of-this case, there will be no order as to B costs. S.K.S. Appeals allowed.