2013 (9) TMI 1019

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....e judgment and order of the learned Tribunal. This appeal is preferred against the judgment and order dated 31-3-2010 [2010 (258) E.L.T. 545 (Tri.-Bang.)] passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"), Bangalore, and sought to be admitted on the following suggested question of law : Whether it is appropriate for the Tribunal to set asi....

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....on by the assessee. Therefore, the statement of Shri Rathi could not be used to find evasion by SSPL. The documents recovered from him also lose its relevance as evidence, in the absence of same being verified in process of cross-examination during the proceedings. Therefore, as rightly argued by the appellants relying on the case laws cited, the demand to the tune of Rs. 13,20,056/- is not suppor....