2018 (10) TMI 1550

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..... t. ORDER : 1. This Appeal under Section 35G of the Central Excise Act, 1944 ("the Act") challenges the order dated 27th December 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. The Revenue urges the following questions of law for our consideration: (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was cor .....

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..... of the matter and the submissions of the Appellant regarding demand of interest? 3. Regarding Question (a) : (a) The impugned order of the Tribunal records the fact that the Appellant has neither contested the demands on merits before the Lower Authority or before it. Thus, it had no occasion to deal with the merits of the demands. (b) Shri. Raichandani, the learned Counsel appearing in support .....

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..... ted therein have to be accepted as final. Thus, as no dispute on merits of the demand was recorded by the Tribunal, no substantial question of law can be said to arise in the present facts. (e) In the above view, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. 4. Regarding Question (b) : (a) This question as raised is not an issue which has .....

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