2011 (8) TMI 100

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.... Singh, Adv. and B.K. Prasad, Adv., for the Appellant   Jayanth Muth Raj, Adv., Malavika G., Adv. and P.V. Dinesh, Adv., for the Respondent   JUDGEMENT   Delay condoned.   These appeals are directed against the judgment and order dated 29.8.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called "CESTAT "). By the aforesaid order, t....

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....h of this Court in Commissioner of Central Excise, New Delhi vs. Hari Chand Shri Gopal and others reported in 2011(1) SCC 236. In the said case, the Constitution Bench of this Court considered the matter of exemption and also the pre-conditions for entitlement to avail such exemption. While deciding the said matter, this Court held that the Tribunal has committed an error in overlooking the object....