2022 (12) TMI 1473

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..... l leave petition was preferred by the appellant against the decision in M/s Sony India Pvt. [ 2014 (4) TMI 870 - DELHI HIGH COURT] . The said special leave petition was dismissed by an [ 2016 (11) TMI 500 - SC ORDER] on the ground of delay however, the question of law was kept open - This court is also informed that the Bombay High Court has taken a different view in M/S. CMS INFO SYSTEMS LIMITED .....

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..... 9 1. The appellant has filed the present appeal, impugning an order dated 23.03.2018, whereby the appellant's appeal was rejected by the Customs, Excise Service Tax Appellate Tribunal (CESTAT) by following the decision of this court in M/s Sony India Pvt. Ltd. Vs Commissioner of customs, New Delhi 2014(304) E.L.T. 660(Del). 2. The controversy involved in the present petition is whet .....

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