Document Fragment View
Fragment Information
Showing contexts for: atul commodities in M/S. Atul Commodities Pvt. Ltd. & Ors vs Commr. Of Customs, Cochin-9 on 24 February, 2009Matching Fragments
S.H. KAPADIA, J.
Civil Appeal No. 2999 of 2007:
1. This civil appeal is directed against the judgment and order dated 7.4.2006 in Customs Appeal No. 15/05 delivered by the Division Bench of Kerala High Court by which the Department's appeal came to be allowed and the judgment of the Tribunal dated 12.7.2005, following the decision of its Larger Bench in the case of M/s Atul Commodities Pvt. Ltd. v. CC, came to be set aside.2
22. For the aforestated reasons, we set aside the impugned judgment of the High Court and we restore the decision of the Larger Bench of the Tribunal dated 11.5.2005 in the case of M/s Atul Commodities Pvt. Ltd. v. CC.
23. Accordingly, we allow the civil appeal filed by the assessee with no order as to costs.
Civil Appeal Nos. 3226, 3977 and 5259 of 2007:
24. These civil appeals are filed by the Department against the judgment and order dated 15.1.2007 of the Calcutta High Court upholding the view expressed by the Larger Bench of CESTAT in the case of M/s Atul Commodities Pvt. Ltd. v. CC.