2002 (5) TMI 713

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.... of packing/wrapping machinery manufactured by them are not to be included in the assessable value of the machinery. The appeal was disposed of by the Tribunal by its Order No. C.I/2898/WZB/1999, dated 12-11-99 [2001 (135) E.L.T. 429] upholding the impugned order following the ratio of the earlier order of the Tribunal in the respondents' own case reported in 1996 (88) E.L.T. 448. Against Tribunal's final order dated 12-11-1999, the Revenue went up in appeal before the Hon'ble Supreme Court [2002 (139) E.L.T. A301 (S.C.)] which passed the following order : "In all these matters the various Benches of the Tribunal have followed the order dated 12th February, 1999 passed by the New Delhi Bench in the case of Elecon Engineering Co. Ltd. & O....

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....et aside the judgment and order of the Tribunal under challenge and remand the appeals to the Tribunal for being heard and disposed of a fresh, bearing in mind what we have stated above. All contentions may be raised before the Tribunal by either party. Liberty is given to produce additional evidence. The civil appeals are allowed accordingly." "All contentions may be raised before the Tribunal by either party including that the goods are not structurals. Liberty is given to both sides to produce additional evidence. The civil appeals are allowed. No order as to costs." Civil Appeal No. 3986 of 1988. "Having regard to the orders that have been passed in the connected appeals, it is appropriate that this appeal is heard and....