RAJARAM BOHRA Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge in the appeal is a judgment and order dated 13th April, 2009 [2009 (247) E.L.T. 478 (Tribunal)] passed by the Customs, Excise and Services Tax Appellate Tribunal dismissing an appeal preferred by the appellant. When the appeal was admitted, the following question of law was formulated ex parte:

(2.) On an earlier occasion when the appeal was taken up for hearing, Mr. Chakrabarti, learned advocate appearing for the appellant, submitted that an additional question of law should be formulated for ends of justice, which is as follows:

(3.) Considering that the additional question was raised by the learned advocate for the appellant and Mr. Saraf got enough opportunity to consider the same, we are inclined to add the aforesaid question.