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TMI Blog2014 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPREME COURT OF INDIA] - express permission is not required for the appellant to pursue the appeals - the appeals for want of clearance has to be recalled – ROA application allowed – Decided in favour of Assessee. - Appeal No: E/1582 & 1583/1998 - Final order No.25265 and 25266/2013 - Dated:- 29-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. Harish.R, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same issue challenging the decision of CESTAT on a similar matter was pending before the apex court. The Committee had postponed consideration of these cases with a direction to await the decision of the Supreme Court. He further stated that the apex court had since dismissed the appeal of the department and upheld the decision of CESTAT. Thus the issue had attained finality against the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as upheld by the Hon ble Supreme Court vide Commissioner vs. BPCL: 2004 (174) E.L.T. A78 (S.C.). In BPCLs case, this tribunal had accepted the assessable value determined by the assessee and, in the civil appeal filed by the department, the apex court held thus: We see no reason to interfere with the order of the Tribunal. The civil appeals are, accordingly, dismissed. No costs. It is this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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