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2016 (9) TMI 615 - PUNJAB & HARYANA HIGH COURT

2016 (9) TMI 615 - PUNJAB & HARYANA HIGH COURT - 2016 (342) E.L.T. A116 (P & H) - Whether the Tribunal is justified in holding that “Para 9.9 (a) of the policy provides that unless specifically prohibited in the LOP/LOI, rejects may be sold in the Domestic Tariff Area on the basis of records maintained by the unit and on prior intimation to the Customs Authority” and that “only sale of rejects above 5% of the FOB value of exports shall be counted against DTA sales”, when the facts and law is oth .....

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ajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Amit Goyal, Advocate for the appellant Mr. Jagmohan Bansal, Advocate 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 .....

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