M/S. Shree Laxmi Dyeing and Pringing Vs. Cce, Chandigarh - Court Judgment
Excerpt
1. the appellants had prayed for decision on merits. according to them the case is covered in their favour vide the tribunal's decision in the case of sangam processors bhilwara ltd. vs. cce reported in 2001 (127) elt 679. shri rajeev tandon, ld. sdr agrees. in view of the larger bench decision aforesaid the impugned order is set aside and the matter is remanded to the jurisdictional commissioner of central excise to recalculate the capacity in the light of the aforesaid tribunals larger bench decision. thus, the appeal is allowed by the way of remand.
Judgment
1. The appellants had prayed for decision on merits. According to them the case is covered in their favour vide the Tribunal's decision in the case of Sangam Processors Bhilwara Ltd. Vs. CCE Reported in 2001 (127) ELT 679. Shri Rajeev Tandon, ld. SDR agrees. In view of the Larger Bench decision aforesaid the impugned order is set aside and the matter is remanded to the Jurisdictional Commissioner of Central Excise to recalculate the capacity in the light of the aforesaid Tribunals Larger Bench decision. Thus, the appeal is allowed by the way of remand.