COMMISSIONER OF CUSTOMS Vs. SYMRISE PRIVATE LIMITED

JUDGEMENT

(1.) This appeal, filed by the Revenue under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act "?), is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal "?) in Final Order No.701/2009, dated 03.06.2009.

(2.) The above appeal was admitted on 22.12.2009, on the following substantial questions of law:-

(3.) Heard Mr.V.Sundareswaran, learned Senior Standing Counsel for the appellant/Revenue; and Mr.Hari Radhakrishnan, learned counsel for the first respondent/assessee.