COMMISSIONER OF CENTRAL EXCISE COIMBTORE Vs. KRISHNA ALLOYS

JUDGEMENT

(1.) Civil Appeal No. 5870 of 2000 : delay is condoned.

(2.) Heard learned Attorney General for the appellant and Shri Joseph Vellapalli, learned senior counsel for the respondent.

(3.) In view of the contentions urged by the parties and in the light of the Judgment of this Court in the case of Commissioner of Central excise and Customs v. Venus Castings (P) ltd. (2000 (4) SCC 206) , we consider it just and appropriate to set aside the order under challenge. Inasmuch as the respondent has given a declaration under proviso to Rule 96 Z0 (3) of the Central excise Rules, 1944, the Commissioner/appropriate authority is directed to consider the merits of the claim made by the respondent under the declaration and dispose of the matter in accordance with law. The appeal is allowed accordingly. No costs. Civil Appeal Nos. 7086-7089 of 2000 :