https://www.taxtmi.com/caselaws?id=78559 A tax appeal will not succeed where the grievance is directed only against factual findings and no substantial question of law is shown. The High Court noted that the Tribunal record did not show the departmental objections had been raised below, and it was not established that the Tribunal had ignored any condition of Notification No. 8/2003-C.E. or relied on comparator decisions involving the same notification regime. As the challenge merely sought reappreciation of facts, it could not be converted into a question of law, and the court would not sit as a fact-finding forum. No legal infirmity was found, so interference was declined and the Tribunal's order was left undisturbed. en-us Thu, 04 Mar 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78559 A tax appeal will not succeed where the grievance is directed only against factual findings and no substantial question of law is shown. The High Court noted that the Tribunal record did not show the departmental objections had been raised below, and it was not established that the Tribunal had ignored any condition of Notification No. 8/2003-C.E. or relied on comparator decisions involving the same notification regime. As the challenge merely sought reappreciation of facts, it could not be converted into a question of law, and the court would not sit as a fact-finding forum. No legal infirmity was found, so interference was declined and the Tribunal's order was left undisturbed. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78559