JUDGMENT : Anil R. Dave, J. 1. Hearing of this appeal was adjourned to await the decision of the Larger Bench in Commnr., Central Excise, Madras v. M/s. Adison & Co. Ltd. (C.A. No.7906 of 2002). 2. Now, the judgment of the Larger Bench has been delivered on 29.08.2016. 3. In view of the said judgment, the impugned order is set aside and the appeal is allowed with no orders as to costs.