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TMI Blog2014 (5) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... ume that the revenue relied only on the statement of said Mr.Ashok D. Jain which was retracted later. There were other materials and they are clearly referred in the Customs, Excise and Service Tax Appellate Tribunal's order. The certificates produced from the authorities in Malaysia stated that these certificates do not mention that the authorities confirmed the accuracy of the information contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of fact cannot be said to be perverse or vitiated in law - No substantial question of law arises - Decided against assessee. - Customs Appeal No. 86 of 2012 - - - Dated:- 10-4-2014 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellants : Mr. A. M. Sethna i/by L. S. Shetty Associates For the Respondent : Mr. Pradeep S. Jetly ORDER P. C. : 1. Heard Mr.Set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law would arise for determination and consideration in this appeal. The questions are framed at page No.21 of the memo of appeal and those be taken into account with further submissions. 4. We are unable to agree with Mr.Sethna that this appeal raises substantial question of law. Firstly, it is erroneous to assume that the revenue relied only on the statement of said Mr.Ashok D. Jain which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evealed that M/s.M.K. Plastic Machinery (M), Malaysia is registered as a trader in machinery and equipment and the Company does not have any manufacturing facility. The machinery imported into India by M/s.Jalaram Appliances Polymers is not manufactured by this entity in Malaysia. It is in these circumstances that the finding of fact cannot be said to be perverse or vitiated in law. The appeal can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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