(1.) These appeals are directed against a common judgment and order dated December 19, 2000 passed by the Customs, excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'cegat'). By the said order, CEGAT disposed of five appeals filed by M/s. Pearl Engineering polymers Limited ('company' for short) and by its Directors as also by the Commissioner of Customs, New Delhi. CEGAT, by the order impugned in the present appeals, allowed three appeals filed by the Company and its two Directors and dismissed two appeals filed by the Commissioner of Customs. CEGAT set aside the order in original passed by the Commissioner of Customs, New Delhi on December 30, 1997.
(2.) To appreciate the controversy raised in the present appeals, relevant facts as noted in the order in original by the Commissioner of Customs may be stated in brief.
(3.) That is how the matters were placed before us for final hearing. We have heard learned counsel for the parties.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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