1 cexa103-06 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.103 OF 2006 The Commissioner of Central Excise, Mumbai - V ..Appellant. Versus M/s.Paramount Silk Mills P. Limited ..Respondent. Mr.Pradeep S. Jetly for the appellant. Mr.S.P. Bharti for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 5th January, 2011. P.C. : 1. After the matter was heard for some, counsel on both the sides agree that the impugned order dated 21-07-2005 passed by the CESTAT be quashed and set aside and the matter be restored to the file of the CESTAT for decision afresh in the light of the decision of the Apex Court in the case of Union of India V/s. Dharamendra Textile Processors reported in 2008 (231) E.L.T. 3 (S.C.) and Union of India V/s. Krishna Processors reported in 2009 (237) E.L.T. 641 (S.C.) and the decision of this Court in the case of Commissioner of Central Excise V/s. Visen Fabrics reported in 2010 (250) E.L.T. 354 (Bom.). 2 cexa103-06 2. Accordingly, the order impugned in the present appeal is quashed and set aside and the matter is remanded to the Tribunal for fresh decision in accordance with law after considering the aforesaid decisions and any other relevant decisions that may be brought to the notice of the Tribunal at the time of hearing. All contentions of both the parties are kept open. 4. The appeal is disposed off in the above terms. No costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)