ORDER

1. These appeals under Section 35-L(b) of the Central Excise Act, 1944 are directed against the final order dated 30-5-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Bangalore, Karnataka (for short "the Tribunal") in Appeals Nos. E/2364 and 2365 of 1998.

2. By the impugned order, relying on the decision of the larger Bench of the Tribunal in Wyeth Laboratories Ltd. v. CCE, the Tribunal has allowed the appeals preferred by the assessee. The Tribunal has held that the assessee was entitled to clear partially used aluminium cathodes under Rule 57-F(2) of the Central Excise Rules, 1944.

3. When the appeals came up for hearing on 9-9-2009, the learned Additional Solicitor General sought time to seek instructions with regard to the status of the decision of the larger Bench of the Tribunal in Wyeth Laboratoriesl inasmuch as whether the said decision had been challenged by the Revenue or not. The learned counsel appearing for the Revenue states that as per his instructions no appeal was preferred against the said order. Thus, the decision of the larger Bench in Wyeth Laboratoriesl has attained finality.

4. In view of the statement and having regard to the fact that in the present cases the Tribunal has not gone into the factual aspect of the assessee's case and has merely relied upon the said decision, while granting relief to the assessee, the Revenue cannot be permitted to reopen the issue.

5. The appeals being devoid of any merit are dismissed accordingly.