https://www.taxtmi.com/caselaws?id=151138 A High Court appeal under Section 35G of the Central Excise Act, 1944 lies only if it raises a substantial question of law arising from the record, and the Court treated this jurisdictional test as pari materia with Section 260A of the Income-tax Act, 1961. The grounds were found to be largely factual, vague, and unsupported by material showing that the alleged documentary evidence had been considered by the authorities below. As no arguable legal question emerged from the record, the Court held that no substantial question of law was made out and the appeal was not maintainable. en-us Tue, 16 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151138 A High Court appeal under Section 35G of the Central Excise Act, 1944 lies only if it raises a substantial question of law arising from the record, and the Court treated this jurisdictional test as pari materia with Section 260A of the Income-tax Act, 1961. The grounds were found to be largely factual, vague, and unsupported by material showing that the alleged documentary evidence had been considered by the authorities below. As no arguable legal question emerged from the record, the Court held that no substantial question of law was made out and the appeal was not maintainable. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151138