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2015 (7) TMI 960 - SUPREME COURT

2015 (7) TMI 960 - SUPREME COURT - 2015 (321) E.L.T. 17 (SC) - Validity of Tribunal's order - CESTAT has relied upon the earlier decision of the Customs, Excise and Gold (Control) Appellate Tribunal in the case of 'Web Impressions (India) Pvt. Ltd. v. CCE Calcutta' [2001 (9) TMI 202 - CEGAT, KOLKATA] - Held that:- CESTAT has further observed that against that judgment, appeal was preferred by the Revenue and the said decision of the CEGAT was upheld. This is factually incorrect inasmuch as the a .....

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Singh, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Ajay Aggarwal, Adv. Ms. Mallika Joshi, Adv. Ms. Shravani Shekhar, Adv., Ms. Ruchika, Adv., Mr. Rajan Narain, Adv. ORDER From the reading of para 6 of the impugned order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to CESTAT), it gets revealed that the CESTAT has relied upon the earlier decision of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'CEGAT .....

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