Revenue appeal under Central Excise Act dismissed due to lack of evidence on input usage

The appeal filed by revenue under section 35-G of the Central Excise Act against the Tribunal's order was dismissed. The Tribunal's factual findings indicated consistent input usage in manufacturing goods with no evidence of alternate sources. The judgment affirmed the firm findings of input usage in the final product, leading to the dismissal of the appeal due to the absence of grounds for admission and lack of legal questions for consideration.

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Issues involved: Appeal filed by revenue u/s 35-G of the Central Excise Act against Tribunal's order upholding Commissioner's order regarding input usage in manufacturing goods.

Details of the judgment:

1. Factual findings by Tribunal: Tribunal found recipients used inputs in manufacturing goods cleared on duty payment, with no evidence of alternate input source. Similar orders in 21 appeals dismissed previously, establishing consistency principle.

2. Usage of inputs: Firm findings that inputs used in final product, no evidence of alternate input supply method. No substantive question of law u/s 35-G of the Act arises for adjudication.

3. Decision: Appeal dismissed as no grounds for admission found, in line with previous consistent rulings and lack of legal questions for consideration.

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