- (1.) This order will dispose of two appeals bearing CUSAP Nos. 13 and 14 of 2014, as common questions of law and facts are involved.
(2.) However, the facts have been extracted from CUSAP No. 13 of 2014.
(3.) The assessee is in appeal against the order dated 21.10.2013 passed in Appeal No. 619 of 2006-Cus., by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') raising the following substantial questions of law: "(a) Whether duty can be demanded from an importer who is not a party to fraud committed by an exporter (b) Whether demand against the appellant is sustainable when demand against identically situated persons has already been dropped (c) Whether extended period of limitation can be invoked, in view of various judgments of this Hon'ble Court (d) Whether impugned order is perverse and contrary to record -;