HOTLINE CPT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal has been filed under Section 130 of the Customs Act, 1962 being aggrieved of final order No.C/A/52841/2015-CU (DB) dated 12.8.2015 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereafter shall be referred to as "the Appellate Tribunal") in Appeal No.C/399/2010-CU (DB), so also being aggrieved of order dated 20.3.2010/26.3.2010 (Annexure A/5).

(2.) This appeal was admitted on 17.8.2016 on the following substantial question of law :-

(3.) Bare minimum facts which are necessary to advert to the substantial question of law are as under :-