https://www.taxtmi.com/caselaws?id=78464 Concurrent factual findings that alleged clandestine removal was not proved, and that the duty demand rested only on statutory records and a director's statement, left no substantial question of law for HC consideration. The Commissioner (Appeals) and the Tribunal accepted that the claimed processing losses were not shown to be unreasonable or misdeclared, and found no reliable evidence of intention to evade duty beyond the statement relied on by Revenue. Those findings were treated as findings of fact, and the authorities cited by Revenue were held inapplicable on the facts. The Revenue's appeal therefore failed. en-us Wed, 13 Jan 2010 00:00:00 +0530 Thu, 18 Nov 2010 11:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78464 Concurrent factual findings that alleged clandestine removal was not proved, and that the duty demand rested only on statutory records and a director's statement, left no substantial question of law for HC consideration. The Commissioner (Appeals) and the Tribunal accepted that the claimed processing losses were not shown to be unreasonable or misdeclared, and found no reliable evidence of intention to evade duty beyond the statement relied on by Revenue. Those findings were treated as findings of fact, and the authorities cited by Revenue were held inapplicable on the facts. The Revenue's appeal therefore failed. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78464