2020 (12) TMI 883

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....ustice Ilesh J. Vora For the Appellant(s) : Mr Dhaval Shah ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 We have heard Mr. Dhaval Shah, the learned counsel appearing for the appellant. 2 This Tax Appeal under Section 130 of the Customs Act, 1962 is admitted on the following substantial questions of law: "A. Whether in the facts and circumstances of the case and in law, the Appel....

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....al was right in confirming penalty under Section 112 of the Customs Act, 1962 and Rule 26 of the Central Excise Rules, 2002 without specifying the subclause of these provisions violated by the Appellate when both the subclause is different from each other? F. Whether in the facts and in the circumstances of the case and in law, Appellate Tribunal was right in not allowing cross-examination of th....