a) Whether the issues before the Appeal had been determined in

- Nairobi High Court Petition No. 383 of 2013; Mark Obuya and five others vs The Commissioner of Domestic Taxes and two others and

- Nairobi High court Petition no. 100 of 2015; Fairsure Insurance Brokers Ltd and 17 others vs The Commissioner of Customs and Excise and one other

as alleged by the Respondent

b) Whether the Tribunal should Strike out the Appeal.

a) Direct the Commissioner to withdraw the additional assessment.

b) That the Appellant be awarded costs

The Tribunal having entered the above findings on the Preliminary Objection dismisses the same and directs that the Appeal proceed for hearing.

How much cost is the appeallant awarded after a ruling?