2010 (2) TMI 425

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....i J. Rajeswara Sastry & Assts., for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the legality and correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. E/864-866/04 dated 5-4-2005, wherein the Tribunal by allowing the appeal of the respondent has set aside....

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....of the M.D. and factory Manager and the dealer who accepted that the goods received were Cross Reel Hank only though in the invoices it was shown as Plain Reel Hank, which revealed the actual intention of the assessee to evade payment of duty, the CESTAT's allegation and assumption that it is only assumption not real fact is correct as per law? 2. When the matter was taken up for final hearing,....