Commissioner of Central Excise, Mumbai vs Ceat Ltd., Mumbai

S.H. Kapadia, J.—For the reasons given in our decision in the conjoint Civil Appeals, entitled Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chennai, , both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are also 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.

In the facts and circumstances of this case, there will be no order as to costs.