2012 (10) TMI 993 - HC - Central Excise

Maintainability of appeal - Held that - appeal dismissed the on the ground that no substantial question of law is involved and on the concurrent findings of fact recorded by the quasi judicial authorities whose correctness is alone in question - the decision in the case of Commissioner Versus Deepak Galvanising & Engg. Indus Pvt. Ltd. 2012 (9) TMI 928 - ANDHRA PRADESH HIGH COURT referred - appeal dismissed being not maintainable.

Summary

The High Court of Andhra Pradesh dismissed an appeal by the Revenue under Section 35G of the Central Excise Act, 1944 against a respondent-assessee. The appeal was rejected on the grounds that no substantial question of law was involved and based on the concurrent findings of fact by the quasi-judicial authorities. The appeal was dismissed at the stage of admission.