2008 (7) TMI 402

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.....C. : Heard. 2. The facts relevant for disposal of this appeal are that the Appellant had filed appeal before the Customs Excise and Service Tax Appellate Tribunal, Mumbai.("the Tribunal" for short). While that appeal was pending, on 28th May, 2005, the Appellant filed written submissions. In the written submissions it was claimed that the Appeal of the Appellant is covered by two decisions of ....

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....en followed by the Tribunal is not in accordance with law. If the written submissions of the Appellant dated 28-9-2005 were before the Tribunal, it was for the Tribunal to consider the case of the Appellant as submitted by him in his written submissions. After considering that case the Tribunal was free to rely upon the judgments of the Supreme Court. If in the opinion of the Tribunal, the two jud....