2010 (3) TMI 957

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....i/b A.S. Dayal & Associates, for the Respondent. ORDER Heard learned counsel for the parties. Perused appeal. 2. This appeal is directed against the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai ( Tribunal for short) dated 11th May, 2008; wherein, in the case of appellant, the Tribunal observed as under : 33.3 We have consid....

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....b initio. However, we find that in the appellants own case which is subject matter of dispute before us, the Bombay High Court has held that duty can be demanded only if upon confiscation of goods, option to redeem is exercised. Since the revenue has not challenged this decision, the same has to be considered as final between the two parties i.e. Harkishan Das hospital and the UOI though it may no....

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....d observation was made by this Court while sustaining the order dispensing with the pre-deposit, just to observe that prima facie case for consideration on merits was made out requiring consideration of the said issue by the Tribunal. He, thus, submits that this observation made was prima facie; and not conclusive, since that was not the issue before this Court for consideration on merits. 4. L....