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2016 (2) TMI 898 - KARNATAKA HIGH COURT

2016 (2) TMI 898 - KARNATAKA HIGH COURT - TMI - 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 contended that Tribunal cannot rely upon the judgment which is pending in the Hon'ble Apex Court - Held that:- the appeal can be decided in appellant's favour by relying on the judgment which is pending before .....

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t the Order dated 1.6.2015 passed by the Customs, 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. Jeevan J. Neeralgi, learned Counsel for the Appellant-Revenue. 3. The contention raised on behalf of the appellant was that the decision of the Tribunal in the case of SUJANA METAL PRODUCTS LIMITED Vs. .....

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