2016 (9) TMI 615

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..... dvocate for the respondent ORDER Rajesh Bindal J. The present appeal has been filed by the revenue raising the following substantial question of law arising out of the order dated 9.10.2003, passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal'): "Whether the Tribunal is justified in holding that "Para 9.9 (a) of the policy provides that unle .....

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..... nothing is available with the respondent-company now, even if the appeal filed by the revenue is decided in its favour, recovery will not be possible, hence, there is no need to go into the merits of the case. After hearing learned counsel for the parties and considering the submissions made by learned counsel for the respondent, we do not find it appropriate to go into the issue raised by the re .....

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