- (1.) This appeal, by the Revenue, is against Consent Order No. 138 of 2002-A passed by the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi in Appeal No. E/211/2002-A dated 9-4-2002. The order reads as follows: "Both sides agree that the issue involved in this appeal is covered in favour of the assessee by the dictum laid down by this Tribunal in its judgment in Universal Electrical Industries v. CCE. In view of the above, we set aside the order impugned and allow the appeal. The appellant will be entitled to consequential relief. "
(2.) This Court, while issuing notice on the application for condonation of delay as also on the appeal, directed this appeal to be tagged with Civil appeals Nos. 11441-42 of 1995 (which are the appeals against the judgment referred to in the order under challenge). The said appeals, filed by the revenue, have been dismissed by this Court on 11-3-2003. Following that order, this appeal is also dismissed.
(3.) However, Mr Anoop G. Chaudhari, learned Senior Counsel appearing for the Revenue submits that the concession made by his counterpart before the Tribunal is not binding on the Revenue and the notification involved in this appeal is a different notification. We are afraid, we cannot accept this contention of the learned counsel.;