(1.) Delay condoned. Mr. R.P. Bhat, learned senior counsel appearing for the revenue has placed before us a copy of letter dated 23-9-2011 addressed by the Additional Commissioner, Central Board of Excise and Customs to the Commissioner, Directorate of Legal Affairs, with a copy to additional Government Advocate. In the said communication, it is stated that Tribunal's final order in the case of Mafatlal Industries Ltd. has been accepted by the revenue. In the light of the said letter, this appeal is dismissed because while deciding the issue against the revenue the Tribunal has merely relied on the decision of the Tribunal in the case of Mafatlal Industries Ltd. .