2017 (8) TMI 1400

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..... closed the source of the invoices relied on by it were matters in dispute? - Held that:- The questions sought to be raised are primarily questions of facts and do not generate any substantial question of law for interference in favor of the Revenue through an appeal under Section 35G of the Central Excise Act - appeal dismissed.
Thottathil B. Radhakrishnan, C.J. and Sharad Kumar Gupta, J. Shri .....

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..... to the Courts of higher jurisdiction. But the fact of the matter is that the substance of the claim and the demand and imposition of penalty were made on the Company and its Directors on a common ground, which is fundamentally referable to mixed questions of facts and law discernible from paragraphs 5 and 5.1 of the impugned order of CESTAT. The question whether the demands based on triplicate cop .....

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