2015 (4) TMI 280

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..... ish, Advocate ORDER S. J. Vazifdar, Acting Chief Justice (Oral): Notice of motion. 2. Mr. Jagmohan Bansal, Advocate accepts notice on behalf of the respondent. 3. This is an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal setting aside the order of the Commissioner and allowing the respondent's appeal. 4. The question that arises in this matter is whether .....

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..... l lapse and shall not be allowed to be utilized for the payment of duty on any excisable goods, whether cleared for home consumption or for export." 5. Mr. Bansal, learned counsel appearing on behalf of the respondent, contended that there was no question of the respondent acting in accordance with Rule 57H(7) as the notification under which the respondent availed of the exemption was not based o .....

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