:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO.110 OF 2007 EXCISE APPEAL NO.110 OF 2007 EXCISE APPEAL NO.110 OF 2007 The Commissioner of Central Excise ..Appellant Vs. M/s.CEAT Ltd. ..Respondent Mrs.S.V.Bharucha i/b.Mr.N.Prajapati for the Appellant. Mr.Vipul Bilve i/b. Mulla & Mulla for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, A.V.NIRGUDE, A.V.NIRGUDE, JJ. JJ. JJ. DATE DATE DATE : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 (At (At (At 2.30 in Chamber) 2.30 in Chamber) 2.30 in Chamber) P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Perused the praecipe dated 10th September,2008 filed by the Advocate for the Respondents. We have also perused our order dated 3rd July,2008. The words "only "only "only on this limited ground" on this limited ground" on this limited ground" shall stand deleted from paragraph No.3, line No.2 of the said order. 2. After such deletion, paragraph No.3 shall read as under: 3. Since the issue is whether Section 11AC is applicable in this case or not, we set aside the order of the Tribunal and remand back the matter for a fresh hearing so as to enable the Respondent to make appropriate submissions in the matter. Accordingly, the order dated 5th September,2006 is quashed and set aside. Contentions of both the parties are kept open expressly. The Appeal is disposed of accordingly. (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: