2016 (11) TMI 1561 - HC - Central Excise

Clandestine Removal - the main ground raised is that the evidence of some of the persons has not been appreciated properly. That is not a question of law much-less a substantial question of law - there is no merit in the appeal and the appeal is dismissed.

Summary

The Chhattisgarh High Court upheld the finding that the Department failed to prove clandestine removal of sponge iron by the assessee. The appeal was dismissed as the evidence was not considered a question of law.