https://www.taxtmi.com/caselaws?id=418202 The Court dismissed the review petition challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to reduce the penalty imposed on the petitioner. The Court emphasized the limited grounds for review, highlighting that it should be based on an error apparent on the face of the order. The petitioner's arguments regarding the confessional statement and lack of cross-examination opportunity were considered, but the Court found no sufficient grounds for revisiting the order. Additionally, the Court noted the pending criminal case against the petitioner, ensuring their right to a fair trial and defense in that proceeding. en-us Mon, 07 Feb 2022 00:00:00 +0530 Fri, 11 Feb 2022 07:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418202 The Court dismissed the review petition challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to reduce the penalty imposed on the petitioner. The Court emphasized the limited grounds for review, highlighting that it should be based on an error apparent on the face of the order. The petitioner's arguments regarding the confessional statement and lack of cross-examination opportunity were considered, but the Court found no sufficient grounds for revisiting the order. Additionally, the Court noted the pending criminal case against the petitioner, ensuring their right to a fair trial and defense in that proceeding. Case-Laws Central Excise Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418202