2017 (9) TMI 1808 - HC - Central Excise

The Tribunal, apart from making reference to the judicial precedents as would apply, had also marshalled the facts of the case to conclude, essentially on facts that there is no sustainable ground to uphold the order impugned before it. The findings rendered by the Tribunal, particularly, in paragraph-8 of the impugned order, is sufficient for us to conclude to the said effect. The findings rendered by the Tribunal do not generate any substantial question of law for interference by answering it in favour of the Revenue - appeal dismissed.

Summary

The Chhattisgarh High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944 as the Tribunal's findings did not raise any substantial question of law for interference. The appeal was dismissed in limine.