REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 7034 OF 2001

Commnr. of Central Excise, Mumbai-I …Appellant

Versus

M/s Tanzeem Screenarts  …Respondent

J U D G M E N T

Dr. ARIJIT PASAYAT, J

1. Challenge in this appeal is to the judgment of Customs, Excise and

Gold  (Control)  Appellate  Tribunal,  Mumbai  (in  short  ‘CEGAT’).  In  this

case  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 appeal will be heard afresh by the appropriate bench of CEGAT

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

Tribunal (in short the ‘CESTAT’).  

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

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

of February, 2009.  

4. The appeal is allowed.  

……………………………J. (Dr. ARIJIT PASAYAT)

…………………………..J. (P. SATHASIVAM)

………………………….J. (AFTAB ALAM)

New Delhi, November 27, 2008