(1.) Rule, returnable forthwith. Heard by consent.
(2.) The following order is passed by consent. The impugned order dated 7.09.2006 passed in Application ST/S/1799/00 in appeal ST/9/00 is, hereby, set aside. The Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai is directed to decide the Appeal No.ST/9/00 in accordance with law. Rule disposed of.