Commnr. Of Customs vs Denso Kirloskar Indus. Pvt.Ltd

The Supreme Court upheld the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No.C/28/2003, confirming that the revenue effect was minimal and allowing the questions of law to remain open for future consideration by the Revenue. The Court emphasized that the Revenue retains the right to challenge these questions in an appropriate appeal. No costs were awarded in this matter.