COMMISSIONER OF CENTRAL EX. & CUS., SURAT Vs. SURESH SYNTHETICS
LAWS(SC)-2016-1-126
SUPREME COURT OF INDIA (FROM: GUJARAT)
Decided on January 27,2016

Commissioner Of Central Ex. And Cus., Surat Appellant
VERSUS
Suresh Synthetics Respondents

JUDGEMENT

- (1.) Leave granted.
(2.) In these appeals, by special leave, the legal acceptability of the common order dated 14.07.2010 passed by the High Court of Judicature for Gujarat at Ahmedabad disposing Tax Appeal Nos.1410-1412 of 2009 is called in question.
(3.) The High Court, as the impugned order would show, has agreed with the view taken by the Customs Excise and Service Tax Appellate Tribunal (for short, 'the tribunal') that there had been no clandestine removal of Polyester Texturised Yarn (PTY). The said conclusion has been arrived at on the ground that the revenue had not produced any evidence except the statement of the authorised officer of the assessee.;


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