COMMISSIONER OF CENTAL EXCISE,MUMBAI vs M/S. CEAT LTD.,MUMBAI

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, Mumbai, for fresh disposal in accordance with law. The decision was based on the reasoning provided in a related case, Commissioner of Central Excise v. M.R.F. Ltd. The Court did not impose any costs in this matter.