Civil appeal on alleged clandestine gutkha manufacture and excise evasion dismissed; no substantial question of law found SC considered a challenge to HC's finding that the assessee had clandestinely manufactured and cleared substantial quantities of gutkha without payment of ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Civil appeal on alleged clandestine gutkha manufacture and excise evasion dismissed; no substantial question of law found
SC considered a challenge to HC's finding that the assessee had clandestinely manufactured and cleared substantial quantities of gutkha without payment of excise duty. The assessee contended that the finding was based merely on presumptions and assumptions and unsupported by tangible evidence of manufacture or removal. SC declined to interfere, holding that no substantial question of law arose warranting admission of the civil appeal. Finding no merit in the challenge to the HC's conclusions on clandestine removal and excise liability, SC refused admission and dismissed the appeal.
The Supreme Court, exercising its appellate jurisdiction, first addressed a procedural issue and stated that the "Delay [is] condoned," thereby allowing the appeal to be taken up despite being filed beyond the prescribed limitation period. After hearing the learned counsel for the appellant(s) and examining the relevant material on record, the Court concluded that there was "no merit in the present appeal(s)." Consequently, "Admission is refused" and the civil appeal(s) stand "dismissed," affirming the decision of the lower forum without further examination on merits.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
