2016 (10) TMI 264

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..... see and whether the assessee was engaged in illegal exports? - CESTAT held assessee to be genuine and no Hawala transactions involved - Held that: - the entire material placed before CESTAT has been discussed and on that basis, a finding of fact is arrived at to the extent that the allegations of flow back of the remittances by way of Hawala could not be proved by the Department. It is further rec .....

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..... Mr. Wattan Sharma, Ms. Rashmi Singh and Mr. Anish Kumar Gupta, Advocates for the Respondents. ORDER The respondents are engaged in the export of ready made garments. It has been making those exports from time to time. These exports were made after fulfilling all the legal requirements. It is also not in dispute that against those exports entire remittance was received by the respondents .....

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..... . This judgment of CESTAT is under challenge in these appeals. 3. A perusal of the judgment of the CESTAT shows that the entire material placed before it has been discussed and on that basis, a finding of fact is arrived at to the extent that the allegations of flow back of the remittances by way of Hawala could not be proved by the Department. It is further recorded by the CESTAT that the invo .....

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