Order
1. Delay is condoned.
2. Since the Revenue has accepted the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal in CCE v. India Foils Ltd. (2000) 39 RLT 304, (2001) 132 ELT 737 (cegat) and that judgment has been followed in this case by the Tribunal, the civil appeal is dismissed.
3. No costs.