2019 (8) TMI 1589

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....ment in the Raipur Division of the Appellant-Assessee's Company on 13-2-2013, when some incriminating materials were collected; which included some 'loose sheets' as well, with regard to the business transactions of the Assessee. Pursuant to the said search, statements were taken from different persons, based on which Annexure P/2 show cause notice was issued on 8-8-2013. After getting the explanation of the Appellant, the matter was considered and finalised by the Adjudicating Authority as per Annexure P/3 order dated 31-12-2015, whereby a finding was rendered to the effect that there was 'clandestine removal' of materials/goods without satisfying the duty, which otherwise was exigible to duty. 2. Met with the situation, the Appell....

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....ant and the additional question now raised in the I.A. 01 of 2019 are in the following terms : Original Substantial Questions of Law : "(a)   Whether, in the facts and circumstances of the case, the Hon'ble CESTAT has passed a cryptic and non-speaking order without showing any reasoning or deliberation of the materials that were placed before it for consideration? (b)      Whether, in the facts and circumstances of the case, the Hon'ble CESTAT had committed serious infirmity in appreciation of evidence by overlooking material evidence vital to determination of issues involved? (c)      Whether, in the facts and circumstances of the case, the Hon'....

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.... E/50489/2016-EX[DB] filed by Kailash Chandra Agrawal and Appeal No. E/50491/2016-EX[DB] filed by Bajrang Lal Jain. These are the cases at the 1st, 3rd and 4th slots/levels mentioned on the top of the face sheet. Paragraph 30 of the order passed by the Tribunal deals with Appeal No. E/50497/2016-Ex[DB] filed by Rooplaxmi Industries India Pvt. Ltd. which is the 5th case mentioned on the top of the face sheet of the order passed by the Tribunal. There is no discussion with regard to the case of the Appellant anywhere, but for the discussion in respect of the other five appeals. 8. The Learned Standing Counsel for the Respondent/Revenue concedes to the above factual position, that there is no discussion with regard to the appeal prefer....