SUPREME COURT OF INDIA

Before:- S.N. Variava, Dr. Ar. Lakshmanan and S.H. Kapadia, JJ.

C.A. Nos. 1676-1678 of 1999. D/d. 25.1.2005.

Commissioner of Central Excise, Chennai - Petitioner

Versus

M/s. Dunlop India Ltd., Chennai - Respondent

Central Excise Tariff Act, 1985 - Tariff Heading 59.02, 59.05 & 59.06 - Dipped Nylon Tyre Cord Warp Sheet - Liability of assessee to pay additional excise duty on Dipped Tyre Cord Fabric which was captively consumed in the manufacture of tyres - Matter remanded to the Commissioner for a fresh disposal in accordance with law.

[Para ]

Cases Referred :-

Commissioner of Central Excise v. M.R.F. Ltd., (2005) 1 SCALE 554.

ORDER

S.N. Variava, Dr. Ar. Lakshmanan and S.H. Kapadia, JJ. - For the reasons given in our decision in the conjoint Civil Appeals, entitled Commissioner of Central Excise v. M.R.F. Ltd., (2005) 1 SCALE 554 [Civil Appeal No. 1476 of 1999 etc.], both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are also allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Chennai for a fresh disposal in accordance with law.

2. In the facts and circumstances of this case, there will be no order as to costs.

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