LAWS(GJH)-2011-7-252

COMMISSIONER OF CUSTOMS Vs. VARIETY LUMBERS P. LTD

Decided On July 07, 2011
COMMISSIONER OF CUSTOMS Appellant
V/S
Variety Lumbers P. Ltd. Respondents

JUDGEMENT

(1.) THESE appeals arise out of similar factual background and involves similar legal issues. In fact, the judgment of the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT" for short) impugned in all these appeals is common. We have, therefore, heard all the appeals together and propose to dispose of them by this common order".

(2.) THE issue being recurring in nature, we had decided to hear the appeals finally, instead of admitting and taking it up for hearing at later stage.

(3.) THE Revenue has filed this appeal challenging the judgment of the CESTAT dated September 24, 2010 (Variety Lumbers P. Ltd. v. Commissioner of Customs, (2013) 19 GSTR 288 (Trib. -Ahd)) raising the following questions for our consideration: