2013 (10) TMI 1451

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..... harat Ji Agrawal Counsel for Opposite Party : C.S.C. ORDER Pankaj Mithal, J. The two revisions arise from the same order of the tribunal dated 27.9.1993 and as such are taken up together. Heard Sri Bharat Ji Agarwal assisted by Sri Rahul Agarwal, learned counsel for the revisionists and Sri U.K. Pandey, learned Standing Counsel appearing for the revenue. Counsel for the .....

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..... bad in law. Therefore, the demand of security is unjustified. It is admitted that the goods were seized solely on the ground that the revenue was of the opinion that the consignor and consignee both were non-existing and not genuine. In a series of decisions it has been held that the existence of the consignor or the consignee or their registration with the trade tax authorities is not rele .....

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