ORDER : 1. Learned counsel appearing for the Commissioner of Central Excise submits that this appeal is fully covered by a judgment of this Court in the case of Collector of Central Excise, Meerut vs. Maruti Foam (P) Ltd. 2004 (6) SCC 722 . 2. In view of the statement made by the learned counsel, this appeal is disposed of in terms of the judgment delivered by this Court in Collector of Central Excise, Meerut vs. Maruti Foam (P) Ltd. (supra), leaving the parties to bear their own costs.