https://www.taxtmi.com/caselaws?id=169951 An appeal under Section 35G of the Central Excise Act, 1944 lies only where a substantial question of law arises. On the facts, the dispute concerned whether the assessee had received capital goods and proved delivery through invoices and bills of entry. Those matters were treated as factual findings by the departmental authority and the Tribunal, and no independent legal question was shown. Concurrent findings that the assessee received the capital goods and satisfied Rule 57T(3) were therefore not open to reappraisal in an appeal confined to legal questions. The appeal accordingly failed because it sought to reopen findings of fact without disclosing any substantial question of law. en-us Thu, 26 Apr 2012 00:00:00 +0530 Wed, 13 May 2015 11:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169951 An appeal under Section 35G of the Central Excise Act, 1944 lies only where a substantial question of law arises. On the facts, the dispute concerned whether the assessee had received capital goods and proved delivery through invoices and bills of entry. Those matters were treated as factual findings by the departmental authority and the Tribunal, and no independent legal question was shown. Concurrent findings that the assessee received the capital goods and satisfied Rule 57T(3) were therefore not open to reappraisal in an appeal confined to legal questions. The appeal accordingly failed because it sought to reopen findings of fact without disclosing any substantial question of law. Case-Laws Central Excise Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169951