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CASE NO.: Appeal (civil)  3715 of 2005

PETITIONER: M/S FARWOOD INDUSTRIES (P) LTD.         ....APPELLANT(S)

RESPONDENT: COMMNR.OF CENTRAL EXCISE, CHENNAI           ...RESPONDENT(S)

DATE OF JUDGMENT: 17/01/2007

BENCH: Dr.AR.LAKSHMANAN &  V.S. SIRPURKAR

JUDGMENT: JUDGMENT

O  R  D  E  R         Heard Mr.A.K.Ganguly, learned senior counsel for the  appellant and Mr.Subba Rao, learned counsel for the  respondent.         We have perused the order passed by the Assessing  Officer and also the order passed by the Commissioner of  Central Excise, Chennai.           The learned senior counsel for the appellant at the time of  hearing relied upon the Judgment in M/s.Craft Interiors Pvt.Ltd.  vs. Commissioner of Central Excise, Bangalore & Anr. reported  in 2006 (11) Scale 78 and in particular paragraph 17 of the said  Judgment.  In view of the above Judgment, the order passed by  the Assessing Officer and as affirmed by the  Commissioner of  Central Excise, Chennai requires re-consideration.  We,  therefore, remit the matter to the  Commissioner of Central  Excise, Chennai-III for a fresh disposal in accordance with law.   The appeals stands allowed accordingly.         Both parties are at liberty to place additional documents  before the Commissioner  of Central Excise, Chennai-III.