2012 (7) TMI 851

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..... formulate the following substantial questions of law. 1. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by holding that the case of the revenue is based upon surmises and conjectures even though the revenue has proved its case with aid of evidence procured in course of investigation such as statements of various persons involved in ill .....

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..... atement of drivers of transport company, expert opinion by Man Made Textile Research Association (MANTRA), Surat and professor Shri M.A. Shenoy, Mumbai University, Institute of Chemical Technology, Mumbai and such other various statements connecting live link of transaction between the respondent and its group trading companies for clandestine removal of goods without payment of duty in the market .....

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