REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 9731 OF 2003

M/s Nu Tech Packagings  …Appellant

Versus

Commnr. of Central Excise, Noida …Respondent

J U D G M E N T

Dr. ARIJIT PASAYAT, J

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

Excise and Service Tax Appellate Tribunal, New Delhi (in short

‘CESTAT’).  In this case the CESTAT followed the order passed

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 CESTAT 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 CESTAT.

3. Since the matter is pending for long, we request   

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)

………………………….J. (AFTAB ALAM)

New Delhi, November 27, 2008