ASHISH KUMAR CHAURASIA Vs. COMMISSIONER, CESTAT

JUDGEMENT

(1.) Heard Sri Piyush Agrawal, learned counsel for the appellant and Sri R.C. Shukla, learned counsel for the respondent.

(2.) Learned counsel for the appellant submits that the entire case set up by the respondent against the appellant is based merely on the statement of a co-noticee whose cross-examination was not allowed to the petitioner and, therefore, the order in original as well as the impugned order dated 27th July, 2005 passed by the Custom Excise and Services Tax Appellate Tribunal, New Delhi in Appeal No. C-376 of 1999 cannot be sustained and therefore deserves to be set aside.

(3.) Learned counsel for the respondents submits that the order in original is based on consideration of relevant documentary and other evidences on record. The Tribunal has also considered the evidences and recorded the findings of fact upholding the levy of penalty under Section 112 (b) of the Customs Act, 1962 (hereinafter referred to as the Act). The findings recorded by the Tribunal are findings of fact.