2002 (12) TMI 103

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..... arned Senior Central Government Standing Counsel Shri D.N. Patel for the respondents. 2. The petitioners have challenged the validity of order dated 18th May, 2002 passed by the CEGAT. 3. Learned Advocate Shri Paresh M. Dave appearing for the petitioners has submitted that the said order passed by the CEGAT is unjust, improper and illegal because while passing the impugned order the CEGAT had ig .....

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..... S.C.)]. 4. In pursuance of notice issued by this Court, learned Senior Central Government Standing Counsel, Shri D.N. Patel has appeared for the respondent authorities. Looking to the fact that the earlier view expressed by the Tribunal in the case of Shree Cables & Conductors Ltd. v. Commissioner has been now confirmed by the Hon'ble Supreme Court by dismissing an appeal filed against the said o .....

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..... ts Electronics Pvt. Ltd. v. Collector of Central Excise, Kochi and Shree Cables & Conductors Ltd. v. Commissioner. 6. In view of the above referred undisputed facts, we quash and set aside the impugned order passed by the Tribunal so that the order passed by the Commissioner of Appeals (Surat) can operate. 7. Rule is made absolute with no order as to costs. 8. [Per : K.M. Mehta, J.]. - For the .....

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