2017 (2) TMI 296

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..... Prakash Shah with Mr. Prasad Paranjape and Ms. Neha Ahuja i/b Prompt Legal for the Respondents ORDER P. C. 1. The Revenue is in appeal against an order passed by the Central Excise and Service Tax Appellate Tribunal dated 27th March, 2015. 2. The respondent-assessee was aggrieved and dissatisfied by an order passed by the Adjudicating Authority. The Adjudicating Authority concluded t....

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....nd Managing Director of the appellant-assessee. Ordinarily, therefore, there was an appeal by the assessee and that is why he is styled as appellant in some part of the Tribunal's order, equally the Revenue was also an appellant. 4. We do not think that we are required to go into anything that the Revenue brought before the Tribunal for it is essentially aggrieved by the allowing of the app....

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....of the conditions of the EPCG licence and from the record found that the issue is very limited. None of the statutory instruments or documents are under challenge. There is no question, therefore, of any issue arising on those lines. All that was projected was the adherence to the terms and conditions. The Tribunal found that eight years' time was given for completing the obligations under the....

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....cence and not found cannot be held to be violated. The Tribunal's finding of fact from paragraphs 11 to 13 leaves us in no manner of doubt that the appreciation of the evidence is in accord with the settled principles. There is absolutely no question of the appraisal or appreciation of the evidence being contrary to the settled principles or perverse. The Tribunal has gone condition-wise and t....