2015 (10) TMI 446

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..... ssessee. Therefore, the assessee could not be made responsible for the aforesaid - Customs, Excise and Service Tax Appellate Tribunal has, therefore, rightly absolved the assessee of any liability - no question of law arises for consideration - Decided against Revenue. - Civil Appeal No. 287 of 2007 - - - Dated:- 9-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitio .....

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..... ideration while disclosing the value of the product. It has come on record that the aforesaid merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. Therefore, the assessee could not be made responsible for the aforesaid. The Customs, Excise and Service Tax Appellate Tribunal has, therefore, rightly absolved the assessee .....

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