2014 (6) TMI 158

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....r of the Customs, Excise and Service Tax Appellate Tribunal, Mumbai dated 4.4.2006, the present Tax Appeal is preferred raising following substantial question of law for our consideration:            "Whether on the facts and circumstances of the case, the Tribunal was right in law in holding that the respondent, who has dealt with the goods, wh....

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....arious parties which includes, M/s.East West Enterprises, a proprietary concern of the present respondent. The DRI officials carried out investigation and realized that M/s.Efficient Exports had no unit of manufacturing. It also failed to fulfill its export obligations. During the course of investigation, statements of various persons were recorded which included Shri Shashi Bhushan, who is the....

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....s adopted by Shri Shashi Bhushan concluded that there was insufficient material to indicate the involvement of the respondent herein and except a one line statement of Shri Shashi Bhushan, there was no corroborative evidence leading to conclude the involvement and the charges levelled against the respondent. This resulted into the Tribunal deleting the penalty. We could notice that the Tribunal....