https://www.taxtmi.com/caselaws?id=252589 The Tribunal's deletion of the CENVAT credit disallowance and consequential penalties was upheld because its findings rested on documentary records, banking-channel payments, statutory book entries, and the lack of reliable corroboration for the Department's allegations. The principal adverse third-party statements had not been tested by cross-examination, which reduced their evidentiary weight. The Court found no perversity in the Tribunal's appreciation of evidence and no showing that relevant material was ignored or irrelevant material relied upon. The factual conclusions therefore did not raise a substantial question of law, and interference was not warranted. en-us Wed, 03 Sep 2014 00:00:00 +0530 Tue, 06 May 2025 12:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252589 The Tribunal's deletion of the CENVAT credit disallowance and consequential penalties was upheld because its findings rested on documentary records, banking-channel payments, statutory book entries, and the lack of reliable corroboration for the Department's allegations. The principal adverse third-party statements had not been tested by cross-examination, which reduced their evidentiary weight. The Court found no perversity in the Tribunal's appreciation of evidence and no showing that relevant material was ignored or irrelevant material relied upon. The factual conclusions therefore did not raise a substantial question of law, and interference was not warranted. Case-Laws Central Excise Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252589