Judgment

S.H. KAPADIA, J. - The short question which arises for determination in this civil appeal is whether the Customs, Excise and Service Tax Appellate Tribunal (for short "CESTAT") was right in entertaining the assessees appeal on dutiability against the order passed by Commissioner (A) dated 9 - 4 - 2003 in the quantum dispute, particularly when in the earlier round of litigation the Commissioner (A) had concluded vide order dated 22 - 3 - 2000 that the bought - out items were dutiable and which order had become final.

2. The appellants are engaged in the manufacture of plant and equipments for soaps, detergents and allied industries falling under Chapter Sub - Heading 8479.90 of the Central Excise Tariff Act, 1985. The manufactured equipments were cleared by the appellants on payment of duty. The dispute relates to dutiability of certain bought - out items like motor pumps, heat exchangers, etc. The appellants had entered into a composite contract with M/s Godrej Soaps Ltd. and M/s Galaxy Surfactants Ltd. for the supply of various items which formed part of the fatty acid plant. Under the contract, in addition to the supply of the equipments manufactured by the appellants, v