2025 (2) TMI 474

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..... here is no substantial question of law that arises for consideration in these OT. Revision petitions. The subjective satisfaction arrived at by the First Appellate Authority, based on records and data produced before him, would suffice to hold that the revenue has not made out a case warranting interference with the impugned order of the Tribunal. Conclusion - The revenue did not establish a case warranting interference with the Tribunal's order, leading to the dismissal of the OT. These OT. Revisions are dismissed.
HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE EASWARAN S. For the Appellant: By Senior Government Pleader Sri. V.K. Shamsudheen. For the Respondent: By Advs., Sri. Rahul A., Sri. Sri. S. .....

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..... were traceable to the final products that were transferred outside the State without payment of tax, the assessee could not have claimed input tax credit of the tax paid on the raw material or claimed special rebate in relation to the same. In the absence of any separate account maintained by the assessee, the Assessing Authority proceeded to deny the assessee the entire input tax credit and special rebate claimed. 4. In the first appeal preferred by the assessee before the First Appellate Authority, the assessee established before the First Appellate Authority that the entire quantity of final products that was sold locally on payment of tax was manufactured using the entire stock of raw material procured locally and also some of the raw .....

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..... s maintained by the assesee. It is further recorded that the veracity of the said data was not at all disputed by the State either in the memorandum of appeals or during the course of the hearing. In view of the said circumstances, the Tribunal had no hesitation in coming to the conclusion that there was no reason for taking a different view than what was taken by the First Appellate Authority. The Tribunal, therefore, dismissed the appeal without interfering with the order of the First Appellate Authority. 6. Before us, the revenue raises the following questions of law: i. Whether on the facts and circumstances of the case, the appellate Tribunal has erred in dismissing the second appeal filed by the revision petitioner herein and uphol .....

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