COMMISSIONER OF CUSTOMS Vs. S S CLEARING

JUDGEMENT

(1.) This appeal is directed against the order dated 23rd August, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai ("Tribunal" for short) raising following reframed substantial question of law:

(2.) The factual background giving rise to the aforesaid question of law is as under:

(3.) The show cause notice dated 27th March, 2002 was issued by the Commissioner consequent to the enquiries made. The said show cause notice did not make any allegations against the CHA nor the CHA was made party.