2018 (3) TMI 1140

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..... e documents and submitted the shipping bills intentionally to facilitate exports of the consignments. Therefore, there is omission on the part of the appellant which led to the fraud of illegal DEPB and rebate - the appellant was rightly liable for penalty u/s 114 (iii) of the CA, 1962 - appeal allowed in part. - APPEAL NO: C/1299/2009 - A/85364/2018 - Dated:- 28-2-2018 - Shri Ramesh Nair, Memb .....

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..... w price. 3. None appeared on behalf of the appellant. On behalf of Revenue Shri M.K. Mall, Assistant Commissioner (AR) reiterates the findings in the impugned order. 4. We observe that that the Learned Commissioner in his findings has recorded the role of Shri Shabbir Abbas Suterwala of CHA by recording the following findings in para 86: 86. Shri Sakir Mohd Fareed and Shri Sabbir Abbas .....

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