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2015 (5) TMI 459 - HC - CustomsExemption under notification No. 23/98, dated 2-6-1998 [Sl. No. 164 list (17)] - Whether the appellants, are entitled to the benefit of exemption under notification No. 23/98, dated 2-6-1998 [Sl. No. 164 list (17)] on the raw materials imported for manufacture of cables - Held that:- Tribunal did not consider the entire materials on record, without making any observation on merits of the case, we deem it appropriate to set aside the order of the Tribunal. Order accordingly. The appeal is restored to file. The Tribunal shall endeavour to dispose of the appeal afresh, within a period of six months from the date of receipt of this order, and after giving an opportunity to both the sides to place the entire materials before the Tribunal in support of their case including the judgment of the Supreme Court in Zuari case (2007 (3) TMI 12 - SUPREME COURT OF INDIA) and other judgments, if any, in support of their contentions - Decided in favour of assessee.
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