2009 (1) TMI 847

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..... ed the instant appeal under Section 130 of the Customs Act, 1962 (for brevity, 'the Customs Act'), by challenging order dated 16.6.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). The revenue has sought to raise following substantial questions of law:- (a) Whether the DEPB's obtained by fraud, collusion, willfu .....

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..... when there was no valid DEPB to qualify for benefit in terms of Notification No. 34/97-Cus dated 07.04.97? Having heard learned counsel for the revenue-appellant we are of the considered view that the matter is not res integra. The controversy raised in the instant appeal has already been dealt with by a Division Bench of this Court in detail in the case of Commissioner of Customs, Amritsar v. .....

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