2026 (7) TMI 918

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....ya Majumdar a/w Niyati Mankad, Manisha Yadav, Advocates. For the Respondent: Mr. Prakash D. Shah, Senior Advocate a/w Suyog Bhave, Vikas Poojary i/b PDS Legal, Advocates. P. C. 1. The above Appeal has been filed by the Revenue challenging the impugned order dated 26th June 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). According to the Revenue the impugned....

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....ross-examination? (c) Whether in the facts and circumstances of the case and in law, the CESTAT erred by not remanding the case back to the adjudicating authority for further examination and adjudication? 2. As far as questions (a) & (b) are concerned, though the Commissioner (the Adjudicating Authority) did not believe the case of the Respondent that a goods were in fact transported f....

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....ion, not only did the Tribunal take into consideration the statements made in cross-examination by the transporters but also the documents such as waybills produced by the Respondent which evidence the transport of finished goods and crossing the border of the state of West Bengal. The Tribunal also noted that the Adjudicating Authority had relied upon certain statements made by one of the transpo....

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....the facts rendered by the Tribunal are either perverse or contrary to the record. In these circumstances, we find that questions (a) & (b) do not give rise to any substantial question of law. 4. As far as question (c) is concerned, once we have held that question (a) & (b) do not give rise to any substantial question of law, the question of the CESTAT erring in not remanding the case back to th....