2013 (1) TMI 976

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....ainst the common order dated 7-12-2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore m Appeal. C. No. 379/2003. 2. The revenue is in appeal contending that the Tribunal has decided the following substantial questions of law erroneously. "1.    Whether the Tribunal was correct in holding that there is no burden on the person....

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....her the Tribunal committed an error in not considering the actual import of the meaning envisaged under Section 135 of the Customs Act, 1962? 6.      Whether the Tribunal committed an error in not considering the effect of presumption of culpable mental state as per Section 138A of the Customs Act?" 3. The Tribunal following the law said to have been laid down i....

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....he Apex Court and therefore allowed that appeal. 6. That view equally holds good is the submission of Sri. Bhaskar, Learned Standing Counsel appearing for the appellant. 7. The respondent though served is not represented. 8. In this view of the matter, this appeal is allowed. 9. The questions raised in this appeal are answered in favour of the appellant-revenue. The....