M/S. JCT LIMITED Vs. CCE, CHANDIGARH - II

JUDGEMENT

(1.) THE issue involved in this appeal filed by M/s. JCT Ltd. is whether Lead Ash and Residue obtained in the process of galvanised steel wires can be removed under the provisions of Rule 57F(3) of the Central Excise Rules.

(2.) SHRI S.C. Pushkarna, learned D.R. has no objection, if the matter is remanded to the Asstt. Commissioner.

(3.) I have considered the submissions of both the sides. As the Commissioner (Appeals) passed the impugned Order following his earlier Order No. 35/96 which has been remanded to the Asstt. Commissioner, the present appeal is also allowed by way of remand to the Asstt. Commissioner for afresh decision in the light of the law laid down by the Larger Bench of the Tribunal in the case of Wyeth Laboratories.