2014 (11) TMI 1097

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....Shri Aditya Bhattacharya and Ambarish Pandey, Advocates, for the Respondent. ORDER These three appeals have been filed by the Revenue under Section 130 of the Customs Act, 1962 (Act, for short). When CUSAA Nos. 42/2014 and 43/2014 had come up for hearing before the Court for the first time on 31st October, 2014, the following order was passed :-  "It appears that these appeals may no....

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....and does not relate to rate of duty and, therefore, the present appeals would be maintainable and no appeal would lie before the Supreme Court under Section 130E of the Act. 4. As noted in our order dated 31st October, 2014, this Court in Commissioner of Service Tax v. Ernst and Young Private Limited, CEAC No. 12/2013, decided on 25th February, 2014 [2014 (34) S.T.R. 3 (Del.)], has held th....

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....ch had earlier been exported. The respondent-assessee claims that no duty was leviable at the time of re-import, whereas the stand of the Revenue is that duty was leviable at the time of re-import. The respondent-assessee relies upon Notification No. 94/96-Cus., dated 16th December, 1996 in support of their contention that no Customs duty was payable. Tribunal has decided the issue in favour of th....