Commissioner of Customs, Chennai Versus Denso Kirloskar Industries Private Ltd. (Supreme Court)

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 1150 OF 2004

COMMISSIONER OF CUSTOMS, CHENNAI 

VERSUS

DENSO KIRLOSKAR INDUSTRIES PRIVATE LTD.

O R D E R

Explore the Supreme Court’s ruling in Customs Appeal 1150/2004 between Commissioner of Customs, Chennai, and Denso Kirloskar Industries. Details on CESTAT judgment.

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.

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.

NEW DELHI; FEBRUARY 29, 2012