SPIC PHARMACEUTICALS DIVISION Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, I find that the appeal itself can be disposed of finally at this stage.

(2.) Accordingly, after dispensing with predeposit, I take up the appeal.

(3.) AS the issue is already covered in favour of the appellants by decisions of this Tribunal, the impugned order is set aside and this appeal is allowed.