2018 (7) TMI 18

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..... endra Motwani i/b. Economic Laws Practice, for the Respondent. ORDER The Revenue challenges in this appeal the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). In the order under appeal dated 13th June 2014 [2014 (308) E.L.T. 746 (Tri.-Mumbai)] covering nine appeals in all the Tribunal considered the legality and the validity of the orders-in-original. The orders-in-origin .....

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..... ral. Then the Tribunal holds that insofar as packages of 10 grams or 10 milliliters or less, the above activity would amount to manufacture as there is no statutory requirement of undertaking the above activity before their import can be allowed. However the assessee would be eligible to take cenvat credit of the Countervailing Duty (CVD) paid on such goods. 3. Finally on limitation, the Tri .....

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..... pecific observations on facts in paragraph 8 of the order under appeal. The conclusions are to be found in paragraph 9 of the same. In the backdrop of the factual position as also the contentions of the parties, we do not think that the Tribunal has laid down any principle of law which could be termed as vitiated by an error apparent nor could its findings and conclusions particularly on the point .....

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