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TMI Blog2019 (7) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... authority - HELD THAT:- No error not to speak of any error of law could be said to have been committed by the Tribunal in dismissing the appeal filed by the Revenue. The question proposed cannot be termed as a question of law much less a substantial question of law in view that no error could be said to have been committed by the Tribunal. There is no substantial question of law involved in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and in law, the Appellate Tribunal has erred in dismissing the appeal of the revenue particularly when the set-aside matter is pending with the Commissioner of Central Excise for fresh adjudication and findings of the Central Excise department regarding under invoicing is not negated or quashed till dated by any higher appellate authority? 3. The Appellate Tribunal while dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., more than nine years have expired. We have confronted the ld. DR whether any steps have been taken during this period of nine years by the AO for collecting any other conclusive material. The DR was unable to supply any other information. Therefore, we are of the view that a roving inquiry cannot be allowed in the affairs of the assessee endlessly. It was for the Revenue to bring concrete mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Having heard Ms. Bhatt, the learned senior standing counsel appearing for the Revenue and having considered the proposed question of law and also having gone through the evidence recorded by the Tribunal, we are of the view that no error not to speak of any error of law could be said to have been committed by the Tribunal in dismissing the appeal filed by the Revenue. The question proposed can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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