2009 (1) TMI 847

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....y, 'the Customs Act'), by challenging order dated 16.6.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). The revenue has sought to raise following substantial questions of law:- "(a) Whether the DEPB's obtained by fraud, collusion, willful mis-statement and suppression of facts by the exporter are non-est and voi....

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....n No. 34/97-Cus dated 07.04.97? Having heard learned counsel for the revenue-appellant we are of the considered view that the matter is not res integra. The controversy raised in the instant appeal has already been dealt with by a Division Bench of this Court in detail in the case of Commissioner of Customs, Amritsar v. M/s Vallabh Design Products, Ludhiana (C.U.S.A.P. No. 22 of 2006, decided o....