https://www.taxtmi.com/caselaws?id=166992 No interference was warranted where the Tribunal had found, on the record, no material showing fraud, collusion or intention to evade duty and had set aside the penalty. Those findings were treated as pure findings of fact, leaving no substantial question of law for consideration under the excise appeal provision. The respondent's status as a government undertaking also made an inference of duty evasion difficult on the facts found. The challenge was therefore declined at the threshold. en-us Tue, 28 Jul 2009 00:00:00 +0530 Thu, 22 Jun 2017 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166992 No interference was warranted where the Tribunal had found, on the record, no material showing fraud, collusion or intention to evade duty and had set aside the penalty. Those findings were treated as pure findings of fact, leaving no substantial question of law for consideration under the excise appeal provision. The respondent's status as a government undertaking also made an inference of duty evasion difficult on the facts found. The challenge was therefore declined at the threshold. Case-Laws Central Excise Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166992