2023 (12) TMI 131

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..... - Benefit of concessional rate of duty - HELD THAT:- It is found that the question as to whether the order of remand was justified or not has been rendered otiose. Therefore, this Special Leave Petition is disposed off on the basis that the order of remand has been given effect to reserving all contentions on both sides to be agitated on merits, in the event any of the parties is unsuccessful befo .....

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..... s learned senior counsel appearing for the respondent/Assessee jointly submitted that in the absence of there being any stay of the impugned order of the High Court, remanding the matter to the adjudicating authority, the order of remand has been given effect to and the Revenue being aggrieved by the said order had filed an appeal against the same before the Tribunal and on being unsuccessful, the .....

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