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2015 (1) TMI 464

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..... at both parts of Rule 9 of 2000 Rules are not fully attracted as it is and, accordingly, it considered the matter in light of Rule 11 of 2000 Rules and passed the order [2007 (3) TMI 470 - CESTAT, CHENNAI]. - The matters have been decided by the Tribunal on their own facts. No substantial question of law is involved - Decided against Revenue. - Civil Appeal Nos. 5391 of 2007, 4983-4984, 8919-8933 .....

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..... Tribunal held that both parts of Rule 9 of 2000 Rules are not fully attracted as it is and, accordingly, it considered the matter in light of Rule 11 of 2000 Rules and passed the order. 3. The matters have been decided by the Tribunal on their own facts. No substantial question of law is involved. 4. Civil appeals are dismissed accordingly with no order as to costs. - - TaxTMI - TMITax .....

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