Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Csi Airport, ... vs M/S Multi Screen Media Pvt. Ltd on 2 March, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. III Appeal No. C/85745/14 (Arising out of Order-in-Original No. MUM-CUSTM-PAX-COM-008-13-14 dated 6.11.2013 passed by the Commissioner of Customs, CSI Airport, Mumbai). For approval and signature: Honble Shri Anil Choudhary, Member (Judicial) Honble Shri P.S. Pruthi, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
====================================================== Commissioner of Customs, CSI Airport, Mumbai Appellant Vs. M/s Multi Screen Media Pvt. Ltd. Respondent Appearance:
Shri Chatru Singh, AC (AR) for Appellant Shri Prasad Paranjape, Advocate for Respondent CORAM:
SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) SHRI P.S. PRUTHI, MEMBER (TECHNICAL) Date of Hearing: 02.03.2015 Date of Decision: 02.03.2015 ORDER NO.
Per: Anil Choudhary This appeal is filed by the Revenue against Order-in-Original No. MUM-CUSTM-PAX-COM-008-13-14 dated 6.11.2013 passed by the Commissioner of Customs, CSI Airport, Mumbai.
2. The learned AR appearing for the Revenue as well as the learned Counsel for the appellant submits that the issue is no longer res integra, as the Tribunal has decided the appeal of the appellant/assessee in Appeal No. C/89820/13 arising from common impugned order vide Final Order No. A/1753/14/CSTB/C-I dated 25.11.2014, in favour of the assessee.
3. Accordingly, we dismiss the appeal filed by the Revenue in the light of this Tribunals order dated 25.11.2014 (cited supra).
(Dictated and pronounced in Court) (P.S. Pruthi) (Anil Choudhary) Member (Technical) Member (Judicial) Sinha 1