TMI Blog2018 (10) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ef to the assessees under similar circumstances where export of goods was not affected by the assessee himself but was through the merchant exporter or 100% export oriented unit, we do not find any substantial question of law arise in the present appeal. Appeal dismissed. - CEA No.15 of 2018 (O&M) - - - Dated:- 24-9-2018 - MR RAJESH BINDAL AND MR AMIT RAWAL, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate For The Respondent : Mr. Jagmohan Bansal, Advocate ORDER RAJESH BINDAL J. The revenue is in appeal against the order passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh (for short 'the Tribunal') dated 05.06.2017 in Appeal No.E/60555 of 2016, raising the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paragraph 14, 15 and 16 it was observed thus:- 14. We have heard the learned counsel appearing for the parties and after considering their submissions, we are of the view that the issue raised by the Revenue in the present Tax Appeal is squarely covered by the decision of Amitex Silk Mills Pvt. Ltd. (Supra), Commissioner of Central Excise Vs. Ginni International Ltd. and Snaghi Textiles Ltd. Vs. Commissioner of Customs and Central Excise- 2006 (206) ELT 854 (Tri. Bang.). So far as the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. (Supra) is concerned, it is true that the appeal is admitted by the Apex Court, however, no stay was granted by the Apex Court. It is, however, more important to note that the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has placed reliance while deciding the case of the present respondent, we are of the view that no purpose will be served in keeping this matter pending, awaiting the outcome of the Apex Court's decision in the case of Amitex Silk Mills Pvt. Ltd. (supra), especially when in two other matters, the Apex Court has already dismissed the appeals filed by the Revenue. 16. In the above fact situation, we are of the view that no question of law much less any substantial question of law, arises out of the order of the Tribunal and even if it arises, the answer is very obvious and we, therefore, hold that the Tribunal is justified and has not committed any substantial error of law in dismissing the appeal of the Revenue and confirming t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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