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CASE NO.: Appeal (civil)  1676-1677 of 2002

PETITIONER: Comm.of Central Excise,Mumbai - II                                               

RESPONDENT: M/s CEAT Ltd., Mumbai                    

DATE OF JUDGMENT: 25/01/2005

BENCH: S.N. VARIAVA,Dr. AR. LAKSHMANAN & S.H. KAPADIA

JUDGMENT: J U D G M E N T

KAPADIA, J.

       For the reasons given in our decision in the conjoint Civil  Appeals, entitled Commissioner of Central Excise v. M.R.F.  Ltd. [Civil Appeal No.1476 of 1999 etc.], 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.