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TMI Blog2014 (5) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... d by assessee and which did not find acceptance to the Tribunal is good or bad, or whether it was rightly accepted, or not. It is only when the factual finding recorded had been entirely de hors the subject, or that it had been based on no reasoning, or based on absurd reasoning to the extent that no prudent man of average judicial capacity could ever reach to such conclusion, or that it had been found against any provision of law, then a case for formulation of substantial question of law on such finding can be said to have been made out, such is not the case here. - Decided against assessee. - Central Excise Appeal No. 39 of 2011 - - - Dated:- 16-11-2011 - A.M. Sapre and C.M. Totla, JJ. Shri Sanjeev Johari, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in evading the payment of excise duty on the goods in connivance of other companies. It is this issue, which was examined on facts by giving show cause and it was held by adjudicating authority that a clear case of clandestine removal of goods without payment of central excise is made out against the appellant. Accordingly demand for payment of excise duty on the goods removed so also the penalty was raised. It was then upheld by Commissioner of Appeals and later finally by Tribunal in the impugned order when appeals filed by appellant (assessee) were dismissed. 8. Learned counsel for the appellant (assessee) contended that that there was no factual basis for holding that it was a case of clandestine removal of goods. He also contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court. In other words, this Court in its appellate jurisdiction under Section 35G ibid, would not again de novo hold yet another factual inquiry with a view to find out as to whether explanation offered by assessee and which did not find acceptance to the Tribunal is good or bad, or whether it was rightly accepted, or not. It is only when the factual finding recorded had been entirely de hors the subject, or that it had been based on no reasoning, or based on absurd reasoning to the extent that no prudent man of average judicial capacity could ever reach to such conclusion, or that it had been found against any provision of law, then a case for formulation of substantial question of law on such finding can be said to have been made out, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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