2014 (11) TMI 861

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..... . In the teeth of the provision invoked, found that the facts and circumstances would show that it was inapplicable. This was not the case of any fraud, willful mis-statement, collusion or suppression of fact or contravention of provisions of the Excise Act or Rules made thereunder with intention to evade payment of duty. The findings of fact would go to show that immediately on department bringin .....

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..... cularly Section 11A(1) of the Central Excise Act on the footing of wrongful availment of CENVAT credit cannot be sustained. Such findings of fact do not give rise to any substantial question of law. The Tribunal perused the show cause notice in its entirety and in the context of legal position invoked. In the teeth of the provision invoked, found that the facts and circumstances would show that it .....

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