2009 (7) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the findings of fact recorded by the Commissioner (Appeals) and upheld by the Tribunal do not suffer from any legal infirmity warranting interference of this Court. We are further of the view that no question of law much less a substantive question of law would arise for determination of this Court. These are pure findings of fact. There is no connecting evidence on record to show that the octroi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therein had been cleared/sold by M/s. Surbhi Gas Service, Mandi Gobindgarh. The receipts only depict the description of the goods and vehicle number but do not establish by any evidence that these octroi receipts relate to M/s. Surbhi Gas Service as it did not contain any reference to their name or their bill number. It has further been held that no enquiry was made by the revenue from the Octroi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecorded by the Commissioner (Appeals) and upheld by the Tribunal do not suffer from any legal infirmity warranting interference of this Court. We are further of the view that no question of law much less a substantive question of law would arise for determination of this Court. These are pure findings of fact. There is no connecting evidence on record to show that the octroi receipts could be conn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X