2007 (7) TMI 320

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....the order Nos. A/790- 791/WZB/06 C-II/EB, dated 10/25-4-2006 [2006 (202) E.L.T. 90 (T)] passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal Nos. E/1493/2000-MUM and E/1494/2000-MUM arising out of Order-in Original No. 4/CEX/2000, dated 15-2-2000. The learned Tribunal disposed of both the appeals by a common order. After considering the contentions advanced on behalf of the a....

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....tner was under coercion or force or that they were incorrect. 2. On the contention that the orders wore cancelled, the tribunal held that the plea regarding cancellation of order could have easily been taken during the course of investigation when statements were recorded and the matter could have been verified. The tribunal noted that the Commissioner in his finding has stated that the goods c....

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.... including vehicle number and therefore, they were more in the nature of delivery slip rather than packing slips. Similarly lorry receipt bear signature in most cases of the consignee in token of having received the goods and also admitted by the partner in his statement. 4. At the hearing of these appeals, the learned Counsel contends that several substantial questions of law arises. It may be....

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....in our opinion, whether the appellants could manufacture the clandestine goods are not questions to be gone into. The Learned counsel also drew our attention to the judgment in the case of the Commissioner of C. Ex. Chandigarh v. Raj and Sandeep Ltd. 2004 (168) E.L.T. 507 (P & H) to contend what would be substantive question of law that could be formulated. Next reliance is placed in the judgment ....