COMMNR. OF CENT.EXCISE,CHENNAI vs M/S.DUNLOP INDIA LTD.

The Supreme Court allowed the Civil Appeals filed by the Commissioner of Central Excise concerning Dipped Tyre Cord Fabric, setting aside the judgments and orders of the Tribunal and the Commissioner. The Court directed that the appeals be remitted to the Commissioner, Chennai for fresh disposal in accordance with law. The decision was made without any order as to costs, emphasizing the need for proper legal procedure in tax matters.