TMI Blog1995 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... . & Ors. v. Collector of Central Excise, Meerut & Ors. - 1994 (73) E.L.T. 497 (S.C.) = (1994) 6 SCC 465, we must allow these appeals and remit the matters back to the Commissioner of Central Excise (Appeals), Bangalore, to reconsider the matter in the light of the aforesaid decision keeping in mind the application of the decision in the case of Anup Engineering Ltd., Ahmedabad & Ors. v. Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remit the matters to the authority the Respondent No. 1 so that it may reach a finding of fact and decide the case in accordance with the principles laid down in the case of Prestige Engineering (India) Ltd. & Ors. As considerable time has elapsed, the matter may be expedited.
2. The appeals will stand disposed of accordingly with no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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