REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 2515 OF 2002

Commnr. of Central Excise, Kolkatta-I …Appellant

Versus

M/s Web Impression India Ltd. …Respondent

J U D G M E N T

Dr. ARIJIT PASAYAT, J

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

Gold  (Control)  Appellate  Tribunal,  Eastern  Bench  Kolkatta  (in  short

‘CEGAT’). In this case the CEGAT followed the order passed by another

Bench of CEGAT 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 ‘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)

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…………………….……..J. (AFTAB ALAM)

New Delhi, November 27, 2008

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