REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS. 3477-3478 OF 2001

Commnr. Of Central Excise, Bangalore-II …Appellant

Versus

M/s Rajhans Enterprises and Anr. …Respondents

J U D G M E N T

Dr. ARIJIT PASAYAT, J

1. Challenge in these appeals is to the judgment of Customs, Excise and

Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai (in short

‘CEGAT’). In these cases the CEGAT followed the order passed in the case

of  Srikumar Agencies   who was one of the respondents in Civil  Appeal

Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal

Nos.  4872-4892  of  2000,  we  have  set  aside  the  order  of  CEGAT  and

remitted the matter to it to be dealt with  afresh. The decision in the said

case shall apply to the facts of the present case.  

2. The appeals will be heard afresh by the appropriate bench of CEGAT

which is  presently  known as  Customs,  Excise  & Service Tax Appellate

Tribunal (in short ‘CESTAT’).  

3. Since the matter is pending for long, we request the  

CESTAT to dispose of the appeals as early as possible preferably by the end

of February, 2009.  

4. The appeals are allowed.  

……………………………J. (Dr. ARIJIT PASAYAT)

…………………………..J. (P. SATHASIVAM)

………………………….J. (AFTAB ALAM)

New Delhi, November 27, 2008