2016 (10) TMI 264

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....d Mr. B. Krishna Prasad, Advocates for the Appellants. Mr. Saurabh Kirpal, Ms. Diksha Rai, Mr. Ashish Batra, Mr. Wattan Sharma, Ms. Rashmi Singh and Mr. Anish Kumar Gupta, Advocates for the Respondents. ORDER The respondents are engaged in the export of ready made garments. It has been making those exports from time to time. These exports were made after fulfilling all the legal requireme....

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....late Tribunal (CESTAT). The CESTAT allowed this appeal thereby quashing the deduction and the penalties etc. This judgment of CESTAT is under challenge in these appeals. 3. A perusal of the judgment of the CESTAT shows that the entire material placed before it has been discussed and on that basis, a finding of fact is arrived at to the extent that the allegations of flow back of the remittances....