IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.71-72 OF 2010 (Arising out of S.L.P. (C) Nos.20246-20247 of 2008)

Commnr. of Central Excise, Maharashtra     ...Appellant(s)

Versus

M/s. Varroc Lighting Pvt. Ltd. & Anr. [M/s. Varroc Engineering Pvt. Ltd. & Anr.] ..Respondent(s)

O  R  D  E  R

Leave granted.

By  consent,  the  matter  is  taken  up  for  final  

hearing.

After passing of the impugned order, this Court has  

laid down the law in the case of Commissioner of Central  

Excise, Pune vs. SKF India Limited, reported in [2009] 239  

E.L.T.385.  We say no more, except that applicability of  

the judgement in the case of SKF India Limited [supra] to  

the facts of the present case will be decided by Customs,  

Excise and Service Tax Appellate Tribunal [`Tribunal' for  

short] as learned senior counsel appearing on behalf of  

the assessee  states that SKF India Limited [supra] is not

...2/-

- 2-   

applicable to the facts of this case.  This question may  

be considered by the Tribunal.  Accordingly, the impugned  

order is set aside and the matter stand remitted to the  

Tribunal.

The civil appeals, accordingly, stand allowed with  

no order as to costs.

......................J.            [S.H. KAPADIA]

......................J.            [AFTAB ALAM]

New Delhi, January 07, 2010.