Appeal Dismissed: No Perversity or Illegality Found in Lower Judgments, SC Affirms HC and Tribunal's Decisions.

The SC dismissed the appellant's appeal, affirming the concurrent factual findings of the HC and the Customs, Excise and Service Tax Appellate Tribunal. The Court found no perversity or illegality in the judgments, resulting in the appeal's dismissal due to lack of merit.

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The Supreme Court of India, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, heard the senior counsel for the appellant and reviewed the judgments of the High Court and the Customs, Excise and Service Tax Appellate Tribunal. The Court noted that the findings of fact were concurrent and not perverse or illegal, specific to the respondent, leading to the dismissal of the appeal for lack of merit.

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