M/S. Nu Tech Packagings vs Commnr. Of Central Excise

The Supreme Court allowed the appeal challenging the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), stating that the CESTAT had followed a prior order in the case of Srikumar Agencies. The Court set aside the CESTAT's order and remitted the matter for fresh consideration, emphasizing the need for a timely resolution of the appeal. The Court's holding mandates that the appeal be heard afresh by an appropriate bench of CESTAT, with a request for expedited disposal.