Commissioner Of Central Excise And ... vs Ceat Ltd., Mumbai

The Supreme Court allowed the Civil Appeals filed by the department concerning Dipped Tyre Cord Fabric, setting aside the judgments and orders of the Tribunal and the Commissioner. The Court referred the matter back to the Commissioner, Mumbai, for fresh disposal in accordance with law, while keeping all contentions open. The decision is based on the reasoning provided in the earlier case of Commissioner of Central Excise v. M.R.F. Ltd.