2018 (1) TMI 219

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..... ere sufficient to show that the case requires to be decided in favour of the petitioner are all factual issues which the petitioner has to necessarily agitate before the Tribunal. The Tribunal being a fact finding authority is entitled to re-examine and examine the facts which may be placed before it and then come to a conclusion. Merely because there will be a burden on the assessee to make pr .....

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..... e Act; ordering payment of interest under Section 75 on the aforesaid amount and imposed penalty of ₹ 20,00,000/-. Further, the respondent confirmed the statement of demand of ₹ 1,96,12,548 and ordered payment of interest and imposed penalty of ₹ 19,00,000/-. Admittedly, as against the impugned order the petitioner has an effective alternative remedy before the CESTAT and without .....

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..... the CESTAT in a miscellaneous application dated 08.01.2014 in the assessee's own case. The respondent while considering the said orders observed that the factual issue requires to be examined as to whether the assessee receives consideration from foreign buyer or from Indian garment exporters or from both to arrive at a decision. With regard to the other order passed by the CESTAT in the asses .....

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