2019 (7) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant : Mr.Sourabh Goel,Sr.Standing Counsel for Indirect Taxes with Mr. Sanjeeva K.Uppal, Advocate ORDER Jaswant Singh, J, (Oral). CM 26310-CII/2018 has been filed seeking condonation of delay of 32 days in refiling the appeal. For the reasons stated in the application, the same is allowed and delay in refiling the appeal is condoned. CM 26311-CII/2018 has been filed seeking condonation of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmation its premises were visited on 17.6.2004 by Headquarter Preventive Officers,Ludhiana. On verification of records pertaining to raw material(cotton) and finished goods(TShirts), as also physical verification of the goods on 17.6.2014 it was found that assessee had clandestinely manufactured and cleared garments(T Shirts) to the tune of 895263 pieces in the open market without discharge of app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....following substantial questions of law have been raised:- (A) Whether the impugned final order dated 13.12.2017, Annexure A-3, passed by Ld.CESTAT is perverse, nonspeaking and unreasoned and therefore the same is liable to be set-aside in the interest of justice? (B) Whether the Ld.Tribunal committed a grave error in ignoring the statement of the partner of respondent no.1 vide which it was ....