https://www.taxtmi.com/caselaws?id=75263 The High Court dismissed an appeal under Section 35G of the Central Excise Act, 1944 against the Tribunal's decision. The Tribunal's findings on the dealer-respondent's receipt of inputs from registered dealers were upheld, emphasizing the importance of factual determinations and limited High Court review. The Court clarified its role under Section 35G, stating it cannot substitute its view for the Tribunal's findings based on evidence. The appeal lacked merit as no substantive question of law arose, leading to its dismissal. en-us Tue, 28 Jul 2009 00:00:00 +0530 Sat, 03 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75263 The High Court dismissed an appeal under Section 35G of the Central Excise Act, 1944 against the Tribunal's decision. The Tribunal's findings on the dealer-respondent's receipt of inputs from registered dealers were upheld, emphasizing the importance of factual determinations and limited High Court review. The Court clarified its role under Section 35G, stating it cannot substitute its view for the Tribunal's findings based on evidence. The appeal lacked merit as no substantive question of law arose, leading to its dismissal. Case-Laws Central Excise Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75263