CESTAT, Mumbai lambasts Revenue for not depicting correct factual position

DHL Lemuir Logistics Pvt Ltd Vs Commissioner of CGST and Central Excise (CESTAT Mumbai) The Hon’ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Mumbai has dismissed a review application filed by the Revenue against DHL Lemuir Logistics Pvt Ltd. The tribunal criticized Revenue for misrepresenting facts and making an application after having its appeal dismissed by the Bombay High Court and withdrawn from the Supreme Court. Context of the Case Revenue had filed a review application before CESTAT, claiming an apparent error in the tribunal’s final order. Revenue argued ...