2018 (2) TMI 631

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..... iry by the department, it was found that M/s. Panorama Enterprises is a fictitious firm not holding a valid ARO - impugned order upheld - appeal dismissed - decided against appellant. - E/729 & 730/2008 - A/91881-91882/2017 - Dated:- 12-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri Prakash Shah, Advocate for the appellant Shri A. B. Kulgo .....

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..... of the parties. 5. After hearing both the parties at length and on perusing the record, it appears that the appellant has sold the goods without any consideration, no payment was received and no attempt was made to recover the amount. On enquiry by the department, it was found that M/s. Panorama Enterprises is a fictitious firm not holding a valid ARO. When it is so, than we have no other optio .....

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