2013 (7) TMI 16

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....P. Kanuga, i/b S.P. Kanuga & Associates, for the Respondent. ORDER This appeal is filed against the order dated 30th December, 2004 passed by the Central Excise and Service Tax Tribunal, Western Regional Bench at Mumbai [2005 (191) E.L.T. 179 (Tribunal)] raising the following two questions of law. (A) Whether in the facts and circumstances of the case and in law, the Hon'ble CESTAT, Mumba....

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....Respondent herein, recorded under Section 108 of the Customs Act, in support of the said fact of illegal importation into India, thereby violating the provisions of the Customs Act and Foreign Trade (Regulation and Development) Act, 1992. 2. On perusal of the order of CESTAT which is impugned in this appeal, it is seen that the CESTAT has merely quoted the reasoning given by the Commissioner of....