COMMISSIONER OF CENTRAL EXCISE Vs. MARUTHI EMBROIDERIES

JUDGEMENT

(1.) The Revenue is aggrieved by the Order -in -Appeal No. 652/2001 -CE dated 16.10.2001. The Commissioner has recorded his finding on the following lines as noted herein below:

(2.) Ld. SDR submits that this very issue came up for consideration before this Bench in the case of CCE, Bangalore -II v. Maruthi Embroideries, 2003 (151) ELT 208, in respect of the same party. He submits that in view of the Bench order dismissing the Revenue appeals, in the appellant's own case, there is no point for discussion.

(3.) Ld. Advocate submits that as the Revenue appeals in their own case has been dismissed, after detailed consideration of the matter, therefore, the ratio of the judgment would fairly apply to the facts of this case.