- (1.) IT is stated by learned senior counsel for the Appellants that subsequent to the impugned order of the Tribunal, Circular Mo. 58/1/2002 -CX., dated 15th January 2002 has been issued by the Central Board of Excise & Customs, New Delhi. Counsel for the parties agree that keeping in view the said circular the impugned order be set aside and the matter be remanded to the Tribunal for a fresh decision.
(2.) IN view of the submissions made by counsel for the parties, the impugned order is set aside and the matter is remitted to the Tribunal for a fresh decision. All contentions are left open. The appeals are allowed accordingly with no order as to costs.;