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2016 (2) TMI 898 - HC - Central ExciseApplicability of relied upon Tribunal's judgment which is seized with the Apex Court - Whether supplies from DTA to SEZ to be treated as exports or not - Tribunal by relying on the judgment of its own allowed the appellant's appeal - Revenue contended that Tribunal cannot rely upon the judgment which is pending in the Hon'ble Apex Court - Held that:- the appeal can be decided in appellant's favour by relying on the judgment which is pending before the Hon'ble Apex court. However, in the event the Revenue succeeds in the proceedings before the Apex Court and a different view is taken, the question may be required to be considered by the Competent Authority and at that stage, rights and contentions of both the sides should remain open. - Appeal disposed of
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