Concurrent factual findings barred interference under Section 35G where discount and turnover supported small scale exemption.

Concurrent factual findings that discount was admissible on free samples and other items, and that the resulting turnover remained within the small scale industry exemption limit, could not be interfered with in an appeal under Section 35G of the Central Excise Act, 1944. The High Court treated the challenge as directed essentially against factual conclusions and found no substantial basis for appellate interference. The appeal was therefore not entertainable on those findings and was dismissed.

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Issues: Whether the appeal could be interfered with under Section 35G of the Central Excise Act, 1944 in view of the concurrent factual findings regarding eligibility of discount on free samples and other items, and the consequent turnover position for small scale industry exemption.

Analysis: The appellate authority and the Tribunal had both recorded factual findings that discount was admissible on free samples and other items, and on that basis the turnover was found to be within the exemption limit. The challenge before the High Court was directed essentially against those findings of fact. In an appeal under Section 35G of the Central Excise Act, 1944, there was no substantial room for interference with such concurrent factual conclusions.

Conclusion: The appeal was not entertainable on the factual findings recorded below and was dismissed.

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