IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.2088-2089 OF 2010

COMMR.OF CEN.EXC.II SURAT ... APPELLANT(S)

VERSUS

M/S.SURESH SYNTHETICS ... RESPONDENT(S)

O R D E R

Appeals admitted.

Delay condoned. We  have  heard  learned  Additional  Solicitor  General  and  

learned counsel for the respondent.

Learned  Additional  Solicitor  General  has  drawn  our  

attention  to  the  order  passed  by  this  Court  in   Civil  Appeal  

Nos.4989-4990 of 2001 etc.  titled  Commissioner of Central Excise,  

Chandigarh -I Vs. M/s.Euro Cotspins Ltd. decided on 22nd March, 2007.  

We are inclined to pass the same order.  Consequently, we set aside  

the impugned order passed by the Tribunal and remit the case to the  

Tribunal  for  a  fresh  decision  in  accordance  with  law.   All  

contentions are left open to the parties.  

The Civil Appeals are allowed and disposed of accordingly.  

No costs.

...................J. (DALVEER BHANDARI)

...................J. (DEEPAK VERMA)

NEW DELHI; 6TH AUGUST, 2010