2011 (2) TMI 1170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Apex Court is entitled to decide under Section 130E of the Act. As such the appeal preferred under Section 130A is not maintainable. Appeal is rejected reserving liberty to the revenue to approach the Apex Court. - CSTA No. 5 of 2010, - - - Dated:- 25-2-2011 - N. Kumar and Ravi Malimath, JJ. Shri N.R. Bhaskar, Advocate, for the Appellant. [Order per : N. Kumar, J.]. This is a R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er and order of the Appellate Authority was contrary to the aforesaid position, came to be set aside by the Tribunal and extended the benefit of exemption as per the Notification No. 132/2004-Cus. to the assessee. Aggrieved by the same the revenue has preferred this appeal. 2. From the aforesaid facts it is clear the question involved in this appeal is whether the assessee is entitled to the ben .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X