2010 (9) TMI 287

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....arasaran, ASG, Arijit Prasad and D.L. Chidananda, for B.K. Krishna Prasad, Advocates, for the Appellant. S/Shri A.K. Sanghi, Ms. Gauri Gupta for Rameshwar Prasad Goyal, Advocates, for the Respondent. [Order]. - C.A. Nos. 3080-3081/2005 :  These appeals emanate from the judgment dated 18-6-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("Tribunal", for....

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.... Sethi was part of the conspiracy. There is also no material to show that he was aware of the excess quantity or undervaluation of the goods." 3. Learned Additional Solicitor General submitted that the aforementioned findings of the Tribunal are untenable. He has also drawn our attention to the Show Cause Notice dated 5-1-2001 sent by the Directorate of Revenue Intelligence, I.P. Bhawan, ....

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.... Mr. Parasaran has also drawn our attention to the order dated 29-10-2001 passed by the Commissioner, Customs & Central Excise, Meerut, in which the learned Commissioner has clearly observed as under : "The said M/s. Meerut Exim, Meerut, Shri Ashwani Kumar Jain, Prop. M/s. Meerut Exim, Meerut, who master minded the entire operation, Shri Balbir Singh Sethi, who was actively involved in th....

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....ed at the finding that Balbir Singh Sethi was not involved in the conspiracy. 6. In this view of the matter, we are constrained to set aside the impugned judgment and remit the matters to the Customs, Excise & Service Tax Appellate Tribunal. We direct the said Tribunal to decide the appeals de novo after hearing the parties. All questions are left open for the parties to be raised before ....