Commnr. Of Central Excise, Bangalore vs M/S. Rajhans Enterprises & Anr

The Supreme Court allowed the appeals challenging the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), stating that the Tribunal must reconsider the matter in light of the separate judgment delivered in Civil Appeal Nos. 4872-4892 of 2000. The Court emphasized the need for expeditious disposal of the appeals by the newly named Customs, Excise & Service Tax Appellate Tribunal (CESTAT) by February 2009. The order of CEGAT was set aside and the case remitted for fresh consideration.