Application u/s 96(C) of Finance Act 1994 Questions Maintainability; Seeks to Avoid Conflicting CESTAT Rulings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Maintainability of application filed u/s 96(C) of the Finance Act, 1994 – subsidiary of a subsidiary of a Government company - If ruling is given in this case, it will bind only the applicants, this would mean CESTAT is free to render a ruling ignoring what is being ruled by this Authority. Such a situation should be avoided. - AAR....