CBEC litigation policy coverage led to dismissal of revenue appeals challenging deletion of demand and penalty.

Revenue appeals against deletion of demand and penalty were found covered by the CBEC litigation policy, as communicated by letter dated 17.08.2011 and as amended. On that basis, the Tribunal treated the appeals as falling within the policy coverage and dismissed them, with consequential relief to the respondents as per law.

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Issues: Whether the revenue appeals were liable to be dismissed as covered by the CBEC litigation policy.

Analysis: The appeals were directed against the order deleting the demand and penalty, but the Tribunal found that the matter was covered by the CBEC litigation policy communicated by letter dated 17.08.2011, as amended.

Conclusion: The revenue appeals were dismissed, with consequential relief to the respondents as per law.

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