(1.) RULE . Service of rule is waived by learned Senior Central Government Standing Counsel, Shri D.N. Patel for the respondent.
(2.) THE petitioner have challenged the validity of order dated 18th May, 2002 passed by the CEGAT.
(3.) IN pursuance of notice issued by this Court, learned Senior Central Government Standing Counsel, Shri D.N. Patel has appeared for the respondent authorities. Looking to the fact that the earlier view expressed by the Tribunal in the case of Shree Cables and Conductors Ltd. v. Commissioner has been now confirmed by the Hon'ble Supreme Court by dismissing an appeal filed against the said order, he had to reluctantly agree to the fact that the impugned order passed by the Tribunal cannot be justified.