IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.1150 OF 2004

COMMNISSIONER OF CUSTOMS, CHENNAI    ...    APPELLANT

VERSUS

DENSO KIRLOSKAR INDUSTRIES  PRIVATE LTD.     ...    RESPONDENT

O R D E R

1. We have heard learned counsel for the parties to  

the lis.

2. In this appeal, the Revenue is questioning the  

correctness  or  otherwise  of  the  judgment  and  order  

passed by the Customs, Excise and Service Tax Appellate  

Tribunal  (for  short  'CESTAT'),  Bangalore  in  Appeal  

No.C/28/2003 dated 22.8.2003.

3. For the purpose of disposal of this appeal, it  

may  not  be  necessary  to  notice  the  facts  in  detail,  

since we are disposing of this appeal on a short ground.  

4. In this appeal, Revenue effect is too meager.  

Therefore, it would be sufficient to keep the questions  

of law open, if the Revenue wants to agitate the same in  

an appropriate appeal.

5. Accordingly,  we  dispose  of  the  appeal  and  

confirm the order passed by the CESTAT.  However, we  

keep all the questions of law open, to be agitated by  

the Revenue in an appropriate case, if they so desire.  

No order as to costs.

Ordered accordingly.

...................J. (H.L. DATTU)

...................J. (ANIL R. DAVE)

NEW DELHI;        FEBRUARY 29, 2012