2015 (10) TMI 719

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.... For the Petitioner : Mr Vijay H. Kantharia with Mr Jitendra B. Mishra For the Respondent : Mr Prakash Shah with Mr Jas Sanghavi i/b M/s PDS Legal   ORDER P.C. :­ 1. This Appeal of the Revenue challenges the order dated 4th December 2013 passed by the Customs,Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. 2. By the said order, the Revenue's Appeal ....

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.... 4. On perusal of the impugned order and considering the arguments of both learned counsel, we are unable to agree with Mr Kantharia. The Tribunal was not concerned with the treatment given to the amount and as deposited in the Assessee's profit and loss account. It is immaterial and irrelevant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Acco....

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....sioner of Customs (Import), Raigad v/s M/s Finacord Chemicals (P) Ltd. and others) decided on 8th April 2015. 7. The principle in this decision is the same which is to be found and applied by this Court in the case of Suvidhe Ltd. v/s Union of India, reported in 1996 (82) ELT 177. A Special Leave Petition against this judgment of this Court was dismissed by the Hon'ble Supreme Court of Indi....