https://www.taxtmi.com/caselaws?id=174283 A Tribunal finding of clandestine removal of fabrics, supported by unrebutted statements recorded under Section 14 of the Central Excise Act and by the appellant's own admission of excess seized fabrics over statutory records, was treated as a pure finding of fact. The retraction was raised only in the reply to the show cause notice and did not effectively displace the evidence. On that basis, the duty demand and penalty were sustained, and no substantial question of law arose for consideration. The challenge therefore failed because the Tribunal's factual conclusions were sufficient to support the excise liability and penalty. en-us Mon, 04 Jul 2011 00:00:00 +0530 Mon, 05 Oct 2015 16:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174283 A Tribunal finding of clandestine removal of fabrics, supported by unrebutted statements recorded under Section 14 of the Central Excise Act and by the appellant's own admission of excess seized fabrics over statutory records, was treated as a pure finding of fact. The retraction was raised only in the reply to the show cause notice and did not effectively displace the evidence. On that basis, the duty demand and penalty were sustained, and no substantial question of law arose for consideration. The challenge therefore failed because the Tribunal's factual conclusions were sufficient to support the excise liability and penalty. Case-Laws Central Excise Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174283