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2015 (8) TMI 936 - SUPREME COURT

2015 (8) TMI 936 - SUPREME COURT - 2015 (321) E.L.T. 18 (SC) - End-Use of components Manufacture of Watches Vide impugned order reported in [2004 (11) TMI 259 - CESTAT, BANGALORE] tribunal remanded case back to Commissioner for deciding matter afresh However one issue, relating to end-use of components that were imported by respondent for manufacture of watches, there was some dispute between parties Whether respondent had used those parts for manufacture of watches in its own factories .....

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riman, JJ. Shri K. Radhakrishnan, Senior Advocate, Arijit Prasad, Ms. Rashmi Malhotra and B. Krishna Prasad, Advocates, for the Appellant. Shri Ajay Aggarwal, Ms. Mallika Joshi, Ms. Shravani Shekhar, Ms. Ruchika and Rajan Narain, Advocates, for the Respondent. ORDER After hearing the learned counsel for the parties and perusing the impugned order [2005 (191) E.L.T. 748 (Tribunal)] of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT ), we find that on cert .....

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