Commr.Of Central Excise vs M/S Polyplastic

The Supreme Court disposed of the civil appeals filed by the Commissioner of Central Excise against M/s. Polyplastic, holding that the issues involved were already covered by prior decisions in Commissioner of Central Excise, Pune vs. SKF India Limited and Commissioner of Central Excise vs. M/s. International Auto Limited. The Court did not impose any costs on the parties. The judgment reinforces the principle of judicial consistency in tax law matters.