2017 (4) TMI 1618

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..... o and considered all relevant facts and factors including the evidentiary value of the materials which were allegedly seized from the premises of the assessee. The Appellate Commissioner had also decided in favour of the assessee. The Tribunal noted that the Appellate Commissioner was justified in holding that the entire case of the Revenue is based on the recovery of certain loose sheets as also .....

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..... l under Section 35G of the Central Excise Act, 1944, this matter can be entertained only if we hold that there is substantial question of law is arising for decision. 3. Adverting to the impugned order of CESTAT, it can be seen that the Tribunal adverted to and considered all relevant facts and factors including the evidentiary value of the materials which were allegedly seized from the premise .....

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