IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.298-299 OF 2010 (Arising out of S.L.P. (C) Nos.20821-20822 of 2009)

Commissioner of Central Excise              ...Appellant(s)

Versus

M/s. Polyplastic                    ...Respondent(s)

O  R  D  E  R

Leave granted.

None appears for the respondent, though served.

The issue involved in these appeals stand covered  

by the following two decisions of this Court reported in  

the cases of Commissioner of Central Excise, Pune vs. SKF  

India  Limited,  reported  in  [2009]   239   E.L.T.385  and  

Commissioner of Central Excise vs. M/s. International Auto  

Limited [Civil Appeal No.225 of 2010 @ S.L.P. (C) No.17339  

of 2009] delivered on 8th January, 2010.

Accordingly, the civil appeals stand disposed of  

with no order as to costs.

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

......................J.            [SWATANTER KUMAR]

New Delhi, January 15, 2010.