Full Judgment Text
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CASE NO.:
Appeal (civil) 3715 of 2005
PETITIONER:
M/S FARWOOD INDUSTRIES (P) LTD. ....APPELLANT(S)
RESPONDENT:
COMMNR.OF CENTRAL EXCISE, CHENNAI ...RESPONDENT(S)
DATE OF JUDGMENT: 17/01/2007
BENCH:
Dr.AR.LAKSHMANAN & V.S. SIRPURKAR
JUDGMENT:
JUDGMENT
O R D E R
Heard Mr.A.K.Ganguly, learned senior counsel for the
appellant and Mr.Subba Rao, learned counsel for the
respondent.
We have perused the order passed by the Assessing
Officer and also the order passed by the Commissioner of
Central Excise, Chennai.
The learned senior counsel for the appellant at the time of
hearing relied upon the Judgment in M/s.Craft Interiors Pvt.Ltd.
vs. Commissioner of Central Excise, Bangalore & Anr. reported
in 2006 (11) Scale 78 and in particular paragraph 17 of the said
Judgment. In view of the above Judgment, the order passed by
the Assessing Officer and as affirmed by the Commissioner of
Central Excise, Chennai requires re-consideration. We,
therefore, remit the matter to the Commissioner of Central
Excise, Chennai-III for a fresh disposal in accordance with law.
The appeals stands allowed accordingly.
Both parties are at liberty to place additional documents
before the Commissioner of Central Excise, Chennai-III.