2007 (11) TMI 646

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....amat, Adv., Mr. Hrishikesh Baruah, Adv., Mr. Chinmoy P. Sharma, Adv. AND Mr. B. Krishna Prasad, Adv. For the Appellants. Mr. M. Chandra Shekharan, Sr. Adv., Mr. Tara Chandra Sharma, Adv., Mr. Rupesh Kumar, Adv., Ms. Sheetal Jasrotia, Adv. AND Mr. S.D. Singh, Adv. For the Respondent. ORDER: The appellant has challenged the order of the Customs, Excise & Gold (Control) Appellate Tribunal (Now ....

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....sidering the same, we are of the view that the said judgment does not cover the point involved in the present case. Tribunal has wrongly concluded the point against the Revenue relying upon this judgment. 4. Learned senior counsel for the respondents states that he does not dispute the fact that the decision in the case of Reliance Industries Ltd. (supra) does not fully cover the point in dispute....