2019 (3) TMI 1377

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....Advocate for the appellant. Mr. Rajiva Shrivastava, Advocate for the respondent. vinita 2   ORAL JUDGMENT (Per R. D. Dhanuka, J.) Heard Ms. A. Desai, learned Counsel for the appellant and Mr. Rajiva Shrivastava, learned Counsel for the respondent. 2. By order dated 31.7.2006, these three appeals were admitted on the following substantial question of law:- "Whether the omission ....

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....sioner of Customs and Central Excise Vs M/s Shivam Isapat(P) Ltd. 5. The learned Counsel for both the parties are ad-idem that in so far as substantial question of law framed by this Court is concerned, the said question is concluded by the judgment of this Court in the case of Commissioner of Customs and Central Excise (supra) and accordingly the impugned order passed by the CESTAT can be set ....