2014 (3) TMI 993

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.... For the Respondent : Mr. Pradeep S. Jetly ORDER P.C. : 1. Heard Mr.Masurkar, learned counsel appearing on behalf of the appellant. The appellant is in Appeal challenging the order dated 7th May 2012 of the Customs Excise and Service Tax Appellate Tribunal, West Zone Bench at Mumbai in Appeal No. C/784/10. 2. It is submitted that this Appeal raises substantial questions of law and par....

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....hese persons available to the appellant for cross­examination. For these reasons, the Appeal would raise a substantial question of law. 3. We are unable to accept any of these contentions and for more than one reason. This is not a pure and simple further Court of Appeal which would permit the appellant to indulge in re­appreciation and re­appraisal of the factual materials before t....

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....e authorities called for the appointment letter and found the wording thereof as  unusual and inconsistent with the contract of master and servant.The terms, inter alia, that Dnyaneshwar would be given an authority letter for handling documents on behalf of the clients of the appellant, both introduced by the firm and those introduced by Dnyaneshwar coupled with the fact that Dnyaneshwar was ....