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TMI Blog2012 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... idered view, the Tribunal and the First Appellate Authority have not committed any error whatsoever and findings and the conclusions reached by those Authorities cannot be characterized as perverse. Therefore, appeal dismissed. - Civil Appeal Nos. 4421-4424 OF 2003 - - - Dated:- 2-2-2012 - H L Dattu and Anil R Dave, JJ. For Appellant: Ms Binu Tamta, Adv. Mr B Krishna Prasad,Adv. (NP) F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to such clearance of goods, the Assistant Commissioner of Central Excise, IV Division (hereinafter referred to as "the Adjudicating Authority"), had issued five show cause notices dated 27.12.1996, 01.05.1997, 04.11.1997, 17.02.1998 and 30.07.1998 for the period commencing from April 1994 to June 1998 and had also directed the assessee to pay the differential duty under the provisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been replied by the assessee and in that, the transaction between M/s. BSUA and M/s. BPL Ltd. was clearly brought out. Along with its explanation, M/s. BSUA had produced various other documents such as agreement between the parties, sale invoices, books of accounts, ledgers, etc. After rejecting the explanation offered by the assessee, the Adjudicating Authority had confirmed the demands rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority, vide order dated 18.01.2001, had set aside the demands raised by the Adjudicating Authority. 5. Revenue, being aggrieved by the order of the First Appellate Authority had carried the matter before the Tribunal. The Tribunal vide its order dated 5.2.2002 remanded the matter to the Appellate Authority on the ground that the Appellate Authority had not looked into the number of documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and the First Appellate Authority have not committed any error whatsoever. Further, in our view, the findings and the conclusions reached by those Authorities cannot be characterized as perverse. In that view of the matter, we do not see any ground to interfere with the order passed by the Tribunal and accordingly, the appeals deserves to be dismissed and they are dismissed. Ordered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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