COMMISSIONER OF CUSTOMS Vs. DEVKUMAR KAPTA

JUDGEMENT

(1.) THE present Tax Appeal is directed against common order dated 25 -8 -2009 of Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad in Appeal Nos. C/1335 to 1337 of 2005 and C/868 and 868 1 : 2010 (252) E.L.T. 72 (Tri. -Ahmd.)), in so far as it relates to the present respondent who was one of the appellant before the Tribunal. By the impugned order, the Tribunal has set aside the penalty of Rs. 25 lacs imposed on the respondent under Sections and of the Customs Act, 1962. The appeal of the Revenue was admitted on the following substantial question of law formulated by the Court.

(2.) WE heard learned Senior Standing Counsel Mr. R.J. Oza assisted by learned Advocate Ms. Rujuta Oza for the Department, and learned Advocate Mr. Paritosh Gupta holding the brief for learned Advocate Mr. Paresh M. Dave for the respondent.

(3.) WE noticed from the order of the Tribunal that it inter alia made following observations.