In an appeal concerning an issue previously decided by the Tribunal, the bench disposed of the present appeal by remand, relying on its earlier final order from October 13, 2023.
Appeal disposed of by way of remand following Final Order No.21107/2023 dated 13.10.2023.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 22729 of 2014
(Arising out of Order-in-Appeal No. COC-CUSTOM-000-APP-070-1415 dated 26.05.2014 passed by the Commissioner of Customs (Appeals), Cochin.)
M/s. Air India Limited,
113, Gurudwara Rakabganj Road, New Delhi – 110 001.
Appellant(s)
VERSUS
Commissioner of Customs
Customs House, Cochin – 9.
Respondent(s)
APPEARANCE:
None for the Appellant
Mr. Maneesh Akhoury, Asst. Commissioner (AR) for the Respondent
CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)
Final Order No. 20633 /2024
DATE OF HEARING: 08.08.2024 DATE OF DECISION: 08.08.2024
PER : D.M. MISRA
None present for the appellant. Learned Authorised Representative (AR) for the Revenue submits that the issue has already been decided by this Tribunal vide Final Order No.21107/2023 dated 13.10.2023 and the present appeal may also be decided on the same line. We find that the issue involved in the present appeal is decided by this Tribunal. Consequently, following our earlier Final Order dated 13.10.2023, this appeal is disposed of by way of remand.
(Dictated and pronounced in Open Court.)
(D.M. MISRA) MEMBER (JUDICIAL)
(R. BHAGYA DEVI) MEMBER (TECHNICAL)
hr/rv
M/s. Air India Limited
Commissioner of Customs
D.M. Misra
R. Bhaga Devi
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
