thcommissioner of central excise-thane-i v. m/s amber procesors a division of m/s piiramal spinning and wvg. mills Ltd.
Case brief
What is this about?
The High Court of Bombay dismissed the Commissioner's appeal. The Bench held that the Tribunal correctly relied on a larger Bench decision of the Tribunal and restored the matter for a fresh decision, noting that a pending revenue appeal against that decision was not a ground to ignore it.
What did the court decide?
The appeal filed by the appellant is dismissed with no order as to costs.