COMMISSIONER OF CUSTOM AMRITSAR Vs. AJAY KUMAR

JUDGEMENT

(1.) Challenge in this appeal is to the order passed by the Punjab & Haryana 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:

(3.) In this appeal challenge is to the aforesaid conclusions. Learned Counsel for the respondent pointed out that no role was ascribed to it in the show cause notice.