S.H.Kapadia, J. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd, 2005 (98) ECC 417 (SC) : 2005 (1) Scale 554 both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law. All contentions on both sides are kept open. 2. In the facts and circumstances of this case, there will be no order as to costs.