Commr.Of Central Excise,Maharashtra vs M/S Varroc Lighting P.Ltd.& Anr

The Supreme Court set aside the impugned order and remitted the matter to the Customs, Excise and Service Tax Appellate Tribunal, emphasizing that the applicability of the judgment in Commissioner of Central Excise, Pune vs. SKF India Limited, reported in [2009] 239 E.L.T. 385, to the present case should be determined by the Tribunal. The Court held that the final decision on the applicability of the SKF India case is to be made by the Tribunal, thereby allowing the civil appeals with no order as to costs.