2013 (9) TMI 1019

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..... Tribunal. This appeal is preferred against the judgment and order dated 31-3-2010 [2010 (258) E.L.T. 545 (Tri.-Bang.)] passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"), Bangalore, and sought to be admitted on the following suggested question of law : Whether it is appropriate for the Tribunal to set aside personal penalty assailed by Shri Ram .....

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..... of Shri Rathi could not be used to find evasion by SSPL. The documents recovered from him also lose its relevance as evidence, in the absence of same being verified in process of cross-examination during the proceedings. Therefore, as rightly argued by the appellants relying on the case laws cited, the demand to the tune of Rs. 13,20,056/- is not supported by any reliance evidence. We vacate the .....

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..... ioner has not examined the individual roles nor recorded a categorical finding justifying the penalty imposed. The learned Tribunal has correctly vacated the personal penalty assailed by the respondent, as the conditions for imposition of penalty are not simply satisfied. We, therefore, do not find any element of law involved in this matter and also do not find any reason to interfere with the jud .....

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