Commissioner of
Customs, Chennai Vs. Denso Kirloskar Industries Private Ltd.
[Civil Appeal No.1150
of 2004]
O R D E R
1.
We
have heard learned counsel for the parties to the lis.
2.
In
this appeal, the Revenue is questioning the correctness or otherwise of the judgment
and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for
short 'CESTAT'), Bangalore in Appeal No. C/28/2003 dated 22.8.2003.
3.
For
the purpose of disposal of this appeal, it may not be necessary to notice the facts
in detail, since we are disposing of this appeal on a short ground.
4.
In
this appeal, Revenue effect is too meager. Therefore, it would be sufficient to
keep the questions of law open, if the Revenue wants to agitate the same in an
appropriate appeal.
5.
Accordingly,
we dispose of the appeal and confirm the order passed by the CESTAT. However, we
keep all the questions of law open, to be agitated by the Revenue in an appropriate
case, if they so desire.
No order as to costs.
Ordered accordingly.
...................J.
(H.L. DATTU)
...................J.
(ANIL R. DAVE)
NEW
DELHI;
FEBRUARY
29, 2012
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