2015 (1) TMI 1173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w:- (i) Whether in the facts and circumstances of the case and in law the Tribunal is justified in holding that the catalyst is different from consumable and therefore denial of benefit to the Respondent is not sustainable? (ii) Whether in the facts an circumstances of the case and in law the Tribunal is justified in holding that the policy will prevail over the customs notifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in 2013 (293) E.L.T. 679 (Tri. - Mumbai) (Reliance Industries Ltd. v. Commissioner). While admitting the appeal, the High Court passed the following order : Having heard Mr. Rao, learned counsel, appearing for the Revenue and Mr. Patel, learned counsel, appearing for the assessee and perusing the order passed by the Tribunal, we are of the opinion that the appeal raises substantial questions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X