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PRINCIPAL COMMISSIONER OF CENTRAL EXCISE Versus M/s. SREEMUGAMBIGAI ALUMINIUM

2016 (2) TMI 898 - KARNATAKA HIGH COURT

Applicability of relied upon Tribunal's judgment which is seized with the Apex Court - Whether supplies from DTA to SEZ to be treated as exports or not - Tribunal by relying on the judgment of its own allowed the appellant's appeal - Revenue contende .....

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e Revenue succeeds in the proceedings before the Apex Court and a different view is taken, the question may be required to be considered by the Competent Authority and at that stage, rights and contentions of both the sides should remain open. - Appe .....

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, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore [hereinafter referred to as Tribunal , for short] in Final Order No.21234/2015, whereby the Tribunal has set aside the Order and has allowed the appeal. 2. We have heard Mr. .....

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