COMMNR. OF CENTRAL EXCISE, WEST BENGAL vs M/S. WEB IMPRESSION (INDIA) PVT. LTD.

The Supreme Court allowed the appeal against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), stating that the matter should be heard afresh in light of its separate judgment in Civil Appeal Nos. 4872-4892 of 2000, which set aside the previous CEGAT order. The Court emphasized the need for timely resolution, requesting CESTAT to dispose of the appeal preferably by February 2009. The outcome was a remittance of the case for reconsideration.