Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.1150 OF 2004
COMMNISSIONER OF CUSTOMS, CHENNAI ... APPELLANT
VERSUS
DENSO KIRLOSKAR INDUSTRIES
PRIVATE LTD. ... RESPONDENT
O R D E R
1. We have heard learned counsel for the parties to
the lis.
2. In this appeal, the Revenue is questioning the
correctness or otherwise of the judgment and order
passed by the Customs, Excise and Service Tax Appellate
Tribunal (for short 'CESTAT'), Bangalore in Appeal
No.C/28/2003 dated 22.8.2003.
3. For the purpose of disposal of this appeal, it
may not be necessary to notice the facts in detail,
since we are disposing of this appeal on a short ground.
4. In this appeal, Revenue effect is too meager.
Therefore, it would be sufficient to keep the questions
of law open, if the Revenue wants to agitate the same in
an appropriate appeal.
5. Accordingly, we dispose of the appeal and
confirm the order passed by the CESTAT. However, we
keep all the questions of law open, to be agitated by
the Revenue in an appropriate case, if they so desire.
No order as to costs.
Ordered accordingly.
...................J.
(H.L. DATTU)
...................J.
(ANIL R. DAVE)
NEW DELHI;
FEBRUARY 29, 2012