2008 (10) TMI 553

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....Sansar Chand, DR, for the Respondent. [Order].  The appellants filed this appeal against the demand of duty of Rs. 40,000/- and penalty of equal amount along with interest for the period 16-12-1998 to 31-12-1998. The Commissioner of Central Excise held that w.e.f. 1-1-1999, the appellants were not covered under the definition of Independent processors, hence they are not liable to pay d....

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....eported in 2006 (205) E.L.T. 631 (Tri.-Chen.) set aside the order following the decision of the Hon'ble Madras High Court. 3. The learned DR relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Gujarat v. Roop Textiles Mills Ltd. reported in 2007 (213) E.L.T. 486 (S.C.) wherein the decision of the Hon'ble Gujarat High Court on the identical issue was set side and matte....