2019 (1) TMI 128

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.... For the Appellants : Mr. Prakash Sha a/w Mr. Jas Sanghavi i/by PDS Legal For the Respondent : Mr. Pradeep S. Jetly a/w Mr. J.B. Mishra ORDER P.C.: 1. These appeals arise out of common judgment of the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short) dated 12.12.2017. Brief facts are as under:- Appellant of Central Excise Appeal No. 93 of 2018 is a Pri....

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.... a personal penalty of Rs. 4 Lacs on the director of the company. After failing to pursued the appellate authority to set aside these orders, both the noticees approached the Tribunal. Before the Tribunal, several contentions were raised. The memo of appeal contains several grounds of facts and law. Principally, the case of both the appellants appeared to be that the sales were made to said Panora....

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....n enquiry by the department, it was found that M/s. Panorama Enterprises is a fictitious firm not holding a valid ARO. When it is so, then we have no other option except to agree with the impugned order. Hence, we uphold the impugned order for the reasons mentioned therein." 4. With great respect and restraint, we find that the Tribunal's consideration of issues presented before it leaves u....

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...., as a final fact finding authority, the Tribunal is expected to examine all contentions of law as well as of facts. High Court in further appeal would entertain only substantial questions of law. We have made these observations since this is not a one off incident where we have noticed that the judgment of the Tribunal sometimes tends to be rather brief, the devoid of necessary analysis which ena....