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TMI Blog2008 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in the factory and that there was no evasion of duty. There is nothing to hold the said finding to be perverse – tribunal was justified in upholding the decision of appellate authority – no substantial questions of law arise – deemed credit entitled - 63 of 2008 - - - Dated:- 27-8-2008 - ADARSH KUMAR GOEL and AJAY TEWARI JJ. Ms. Geeta Singhwal, for the appellant. ORDER 1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included. A photocopy of bank statement in support of this plea was also produced. 4. The appellate authority after recording its satisfaction on the factual aspect of the plea of the assessee, allowed the appeal, which order has been affirmed by the Tribunal. 5. Appeal before this Court under Section 35F of the Central Excise Act, 1944 (for short, "the Act") is maintainable only on subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of its own judgments on the subject in other cases? (v) Such other questions as the Hon'ble High Court may consider relevant and appropriate in the facts and circumstances of the case?" 7. Only argument pressed at the time of hearing is in relation to proposed question of law (ii). It is submitted that additional evidence was not permissible at the appellate stage. Reliance is placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raised as also for further inquiry being made, as may be considered necessary, in a given fact situation. 11. In the present case, on facts, the appellate authority has accepted the explanation of the assessee that there were no uncounted goods in the factory and that there was no evasion of duty. There is nothing to hold the said finding to be perverse. 12. In view of above, the substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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