In this view of the matter, we are companystrained to set aside the impugned judgment and remit the matters to the Customs, Excise Service Tax Appellate Tribunal.
However, the penalty imposed upon respondent No.2 Balbir Singh Sethi was set aside by the Tribunal.
C/78 79/02 NB A whereby the appeal filed by the respondents was allowed and the penalty imposed upon respondent No.1 Ashwani Kumar Jain was fixed at Rs.1 crore.
As regards, Balbir Singh Sethi, issue No.
iii was framed by the Commissioner of Customs Central Excise, Meerut and the Commissioner of Customs having arrived at a clear finding of companyspiracy in which Balbir Singh Sethi was involved, the Tribunal companyld number have arrived at the finding that Balbir Singh Sethi was number involved in the companyspiracy.
A. NOS.3080 3081/2005 These appeals emanate from the judgment dated 18.6.2004 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi Tribunal, for short in Appeal Nos.
