COMMISSIONER OF CUSTOMS (EXPORT) Vs. RELIANCE INDUSTRIES LTD.

JUDGEMENT

(1.) This appeal by the revenue challenges the order passed on 7th August, 2005 by the Customs, Excise and Service Tax Appellate Tribunal [2005 (188) E.L.T. 449 (Tri. - Mum.)].

(2.) The revenue appealed to the Tribunal against the order dated 6th December, 2004, that was delivered by the Commissioner of Customs (Appeal), Mumbai.

(3.) This appeal has been admitted on the following substantial questions of law.