2025 (11) TMI 1965

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU For the Appellant(s): Mr. Aditya Vijay with Mr. N.S. Bhati. For the Respondent: None.   ORDER 1. The appeal preferred by the appellant challenging the order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi, (for short 'the Tribunal') dated 04.03.2025, assails the findings a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o supply the goods. M/s. CEL further sub-let the order to the appellant, who manufactured and sent the goods for export to the CEL, which in turn allegedly handed it over to M/s. Angelique International Limited, New Delhi, for exporting to Mozambique. 5. We find that the Tribunal after having examined the facts, which had come on record, reached to a conclusion that the appellant had not export....