CCE COIMBATORE Vs. LAKSHMI SYNTHETIC MACHINERY

JUDGEMENT

(1.) APPELLANTS have requested for adjournment of this case vide their letter dated 13/6/01 for hearing on 12/7/01, if not heard today since another departmental appeal NO.E/706/97 is slated for hearing before this Tribunal on 12.7.01.

(2.) THIS issue is no longer res integra as the Tribunal has dismissed the Revenues appeal in a number of cases on similar issue. We, therefore, proceed to decide these appeals on merits.

(3.) THESE revenue appeals pertain to a common issue and hence they are taken up for disposal as per law.