2017 (8) TMI 1400

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....eelabh Dubey, Advocate, for the Respondent. ORDER This appeal is by the Revenue against a common order passed by Customs, Excise and Service Tax Appellate Tribunal (for short, 'CESTAT') on appeal filed against the penalty order against a Company and its Directors. 2. Having heard Learned Counsel for the Revenue and Learned Counsel for the respondent-Company, on the previous occasion we tho....

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....r, the Revenue had disclosed the source of the invoices relied on by it were matters in dispute. When such issues have been answered in a wholesome manner by the Tribunal thereby allowing the appeals by the Company as well as those by the Directors, the findings rendered by the Tribunal would bind the Revenue insofar as they are against the Company as well as the Directors. The finality attained t....