KCM APPLIANCES PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard the learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondents.

(2.) These appeals are filed aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Customs Appeal Nos. C/20948/2015 and C/21591 to 21594/2016. By the said order upholding the orders impugned before it, the Tribunal dismissed the appeals filed by the appellant.

(3.) On hearing the rival submissions made before us and considering the order impugned, we find that in paragraph 5 of the order, the Tribunal has noticed the contentions and decisions cited on behalf of the appellant and in paragraph 6, the Tribunal has done a similar exercise with reference to the contentions and decisions that were urged by the authorised representative of the Department. Thereafter, the Tribunal has dismissed the appeals holding thus :