ORDER
Smt. Archana Wadhwa
1. After hearing both the sides, we find that the short issue involved in the present appeal is as regards the appellants’ claim of deduction in respect of interest on receivables, which are in-built in the price of the excisable goods the said issue is settled in favour of the appellants by the larger Bench decision of the Tribunal in the case of Gomti Carbon-dioxide v. CCE, Kanpur-2000(38)RLT 1039 (CEGAT-LB). We find that the Commissioner (Appeals) has referred to Supreme Court’s decision in the case of MRF, which has also been considered by the larger Bench of the Tribunal in the above mentioned case. As such after dispensing with the condition of predeposit of the impugned dues we take up the appeal itself with the consent of both the sides. Inasmuch as the issue is already covered in favour of the appellant by larger Bench decision, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
Dictated in the court.