VIKAS VINYL INDUSTRIES Vs. CCE

JUDGEMENT

(1.) AFTER hearing both the sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay petition, we take up the appeal for hearing.

(2.) AFTER hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of PVC Sheeting & PVC Lay Flat Tubing, classifiable under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985.

(3.) IN view of the decision of Hon'ble Gujarat High Court, we find that the impugned order is not sustainable. The impugned order is set aside and the appeal is allowed with consequential relief.