2022 (4) TMI 1167

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..... ned order dated 08.12.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT] is sustained. - CUSAA 36/2021 & CM No.33545/2021 CUSAA 43/2021 & CM No.34314/2021 - - - Dated:- 19-4-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE POONAM A. BAMBA Appellant Through: Mr. Vaibhav Joshi with Mr. Siddhant Yadav, Advs. Respondent Through: Mr. S. S .....

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..... te Limited. 3. We are told that, insofar as Sony India is concerned, a Special Leave Petition (SLP) had been filed, which was dismissed by the Supreme Court vide order dated 26.02.2016 on the ground of delay, keeping the questions of law open. 3.1. It is also the submission of the counsel for the parties that a SLP was preferred in Wilhelm Textiles India Pvt. Ltd. case as well. We are told t .....

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..... e to be disposed of accordingly. 7. Given this position, the appeal is dismissed, and the impugned order dated 08.12.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT] is sustained. 7.1. Pending application i.e., CM No.33545/2021 is, accordingly, closed. 8. Needless to add, if the appellant/revenue were to prefer an appeal, the final view in the matter will abi .....

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