2009 (5) TMI 20

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..... aryana High Court upholding the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (in short 'CESTAT') dismissing the appeal filed by the appellant. 2. Background facts in a nutshell are as follows: Appellant acquired and/or purchased transferable Duty Entitlement Pass Book (in short the `DEPB') including licenses dated 6.11.2000 and 20.11.2000 issued in the name of M/s. Pa .....

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..... hat no role was ascribed to it in the show cause notice. 4. It is seen that in view of the fact that in the show cause notices, there was no reference to the alleged infraction of M/s. Parker Industries, the transferor of the license in question. The judgments of the CESTAT and the High Court do not suffer from any infirmity to warrant interference. It is to be noted that in Commissioner of Custo .....

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