9911796707
TMI Blog2009 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... . The separate penalty levied on the partner of M/s.Cosmos was deleted. Being aggrieved by the said order of the Tribunal the present Tax Appeal is preferred. Held that- Tribunal noting that misdeclaration and inflation of value of scarves with intent to earn fraudulently NFE and confiscation sustainable. Penalty reduced from 5 lakh to 4 lakh by Tribunal. Evidence considered and finding of fact given by Tribunal. Substantial question of law not arise. - 2341 of 2009 with 497 of 2009 - - - Dated:- 23-12-2009 - K.A. Puj and Rajesh H. Shukla, JJ. REPRESENTED BY: Shri P.R. Nanavati with Mr. D.K. Contractor, Advocates, for the Appellant. None, for the Respondent. [Order per: K.A. Puj, J. (Oral)]. - The appellant has filed this Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his was present for export examination and some discrepancies were noticed by the officers and, therefore, the remarks on the body of the AR-34 of M/s. Bhairavi Exim Pvt. Ltd., was made that approximately 6000 pieces out of the goods are found prima facie to be defective pertaining to AR-3A No.7 dated 16.6.2002 and the goods were detained for further investigation. The goods pertaining to AR-3A No.6 dated 16.6.2002 were also examined by the Officers. Thereafter, investigation was started and statements of Hemant Jayantilal Shah and Shri Anand Kapadia Directors of M/s. Bhairavi Exim Pvt. Ltd., were recorded. The statement of Nilesh Bansal was recorded. Based on the evidences which were collected during the course of investigation the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, submitted that the questions of law which are proposed by the appellant require to be considered by this Court and the Appeal be admitted. 6. We have considered the submissions made by Mr.Nanavati for the appellant and we have also perused the order passed by the adjudicating authority as well as CESTAT. The adjudicating authority in its order at length has discussed the issue and arrived at the conclusion after proper appreciation of facts and evidence on record. It is the finding of the adjudicating authority that M/s.Bhairavi Exim Pvt. Ltd., and the appellant have joined hands and prepared the documents in relation to goods. The sub-standard quality of goods was meant for export only. The Tribunal has also recorded in its findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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