2009 (4) TMI 520

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..... 100% EOU was absolved of all charges against them under the Customs Act – Held that:- when the prime offender had been exonerated of its charges, the abettor cannot be held liable. The question of law is answered against the revenue and the civil miscellaneous appeal is dismissed. No costs - 129 of 2005 - - - Dated:- 22-4-2009 - Prabha Sridevan and T.S. Sivagnanam, JJ. REPRESENTED BY : Shri .....

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..... is by the 100% EOU/EPZ unit. Against that the first respondent moved an appeal before the CESTAT. The Tribunal held that since the appeal against the Commissioner s order by M/s. Leela Scottish Lace Limited had been allowed by the Tribunal vide 2003 (156) E.L.T. 548 (Tri.-Bang.) (Leela Scottish Ltd. v. Commissioner of Customs, Bangalore), M/s. Leela Scottish Lace Limited was absolved of all charge .....

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..... nce application was made to the Karnataka High Court [since reported in 2011 (268) E.L.T. 185 (Kar.)] against the Tribunal s order against M/s. Leela Scottish Lace Limited and it is pending. There was also no stay of operation of the Tribunal s order. We find that in 2003 (156) E.L.T. 548 (Leela Scottish Ltd. v. Commissioner of Customs, Bangalore), the Tribunal at Bangalore held that job work unde .....

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