2019 (3) TMI 356

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith Sushant Chuturvedi, Ms. Poonam, Ms. Vidhushi Shubham and Ashish Batra, Advocates, for the Appellant. Shri Sanjeev Narula, Senior Standing Counsel, Amit Bansal and Akhil Kulshrestha, Advocates, for the Respondent. ORDER Issue notice. 2. Mr. Sanjeev Narula, Sr. Standing Counsel accepts notice for the respondent. 3. With the consent of parties, the appeals are heard. 4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ings. The CESTAT noticed the arguments addressed in each of those appeals, however, it summarily disposed of all the appeals in merely two paragraphs, on an assumption of culpability and consequential reliability of the assessees. 6. There is no gainsaying that in an appeal the person aggrieved has a right to address the facts in law. That the CESTAT was presented with the arguments on mer....