Commissioner Of Central Excise, ... vs Velji P. & Sons (Agencies) Ltd

The Supreme Court dismissed the civil appeal filed by the Revenue against the decision of the Tribunal, which had relied on its own prior ruling in M/s Homa Engineering Works vs. CCE, Mumbai. The Court noted that the Revenue did not challenge the earlier decision, thereby affirming the Tribunal's ruling. The dismissal was made without costs, indicating the finality of the Tribunal's decision in this matter.