2021 (1) TMI 1241 - SC - Central Excise

Clandestine removal - corroborative evidences - whether the electronic evidence collected during the course of the investigation by the appellant is properly taken into consideration by the Tribunal for adjudication in the appeal or not? - it was held by Gujarat High Court that In view of the findings of facts arrived at by the Tribunal, after considering the material placed before it, no question of law much less any substantial question of law arises for consideration out of the impugned order. HELD THAT - There are no reason to entertain the Special Leave Petitions under Article 136 of the Constitution - The Special Leave Petitions are accordingly dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions under Article 136 of the Constitution. The petitions are accordingly dismissed, and any pending application stands disposed of.