https://www.taxtmi.com/caselaws?id=262872 Concurrent factual findings treating an industrial unit as a dummy or paper concern will not be interfered with in tax appeal unless they are perverse, ex facie illegal, or ignore material evidence; on the record described, no such infirmity was shown. A challenge that the Tribunal exceeded the show cause notice fails where the essential factual basis of the demand and the dummy-arrangement allegation were already set out in the notice and supporting material; the reasoning remained within the original controversy. The appeal therefore disclosed no substantial question of law and the Revenue's case was left undisturbed. en-us Wed, 13 Feb 2013 00:00:00 +0530 Sat, 03 Oct 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262872 Concurrent factual findings treating an industrial unit as a dummy or paper concern will not be interfered with in tax appeal unless they are perverse, ex facie illegal, or ignore material evidence; on the record described, no such infirmity was shown. A challenge that the Tribunal exceeded the show cause notice fails where the essential factual basis of the demand and the dummy-arrangement allegation were already set out in the notice and supporting material; the reasoning remained within the original controversy. The appeal therefore disclosed no substantial question of law and the Revenue's case was left undisturbed. Case-Laws Central Excise Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262872