2010 (10) TMI 148

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..... nghvi, i/by PDS Legal, for the Respondent. [Order]. - P.C. : Heard. Perused Appeal. 2.This Appeal, filed at the instance of the Revenue, is directed against the order dated 25-11-2005 passed by the Customs, Excise and Service tax Appellate Tribunal, South Zonal Bench at Banglore [2010 (259) E.L.T. 223 (Tri. - Bang.)] whereby and whereunder fine, penalty and interest imposed on the Respondent/A .....

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..... sis could be a ground to exonerate the Respondent from its export obligation. 4.The learned counsel appearing for the Respondent/Assessee could not support the impugned order. 5. In our considered view, the view taken by the CESTAT quoted above is absolutely untenable and perverse. The view taken could not be said to be a legal and valid in absence of any foundation in support thereof. It .....

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