2018 (8) TMI 887 - AT - Central Excise

Maintainability of appeal - question of law or question of facts - Held that - This case is based on facts and no question of law has been brought in knowledge by the Ld. AR. Therefore, the objection raised by the Ld. AR there is a substantial question of law involved is not sustainable - appeal dismissed.

Summary

The Appellate Tribunal CESTAT Chandigarh dismissed the appeals filed by the Revenue as the amount in dispute was less than Rs. 20 Lakhs and no substantial question of law was involved. The appeals were based on a case of demand of interest, and the Revenue failed to show any substantial question of law. The appeals were dismissed.