2010 (9) TMI 252

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..... oor, Advocate for the respondent ADARSH KUMAR GOEL, J. 1. This order will dispose of CUSAP Nos. 21 to 23 of 2010 as all the appeals involve common question. 2. In CUSAP No. 21 of 2010, the appeal of the revenue is against final order Nos C/370-373/08 dated 26.8.2008 (Annexure A-4) passed by the Ld. Customs, Excise & Service Tax Appellate Tribunal, proposing following substantial question of law .....

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..... import of which was valid as held by the Hon'ble Supreme Court in Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin, 2009 (235) ELT 385 (SC). He, however, states that identical matters have been decided against the revenue by order dated 9.9.2010 in CUSAP No. 24 of 2010 (Commissioner of Central Excise, Delhi-III v. M/s. B.E. Office Automation Products Pvt. Ltd). 4. This position could .....

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