COMMISSIONER OF CENTRAL EXCISE,BHAVNAGAR vs M/S VELJI P. & SONS (AGENCIES) LTD.

The Supreme Court dismissed Civil Appeal No. 2429-2430 of 2008, affirming the decision of the Tribunal which relied on its previous ruling in M/s Homa Engineering Works vs. CCE, Mumbai. The Court noted that the Revenue did not file an appeal against the Tribunal's decision in the Homa Engineering case, leading to the dismissal of the current appeal. The Court held that the absence of an appeal by the Revenue indicates acceptance of the Tribunal's decision.