https://www.taxtmi.com/caselaws?id=327463 The High Court dismissed the appeals challenging the Tribunal's finding that raw tobacco transferred to three units in Delhi was not clandestinely removed from a factory in Ghaziabad to evade Central Excise duty. The Court emphasized the lack of substantial legal issues in the appellant's arguments and upheld the Tribunal's factual determinations, highlighting the importance of concrete evidence in excise duty matters. The judgment underscored the significance of factual findings in assessing allegations of evasion and clandestine activities, leading to the dismissal of the appeals. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 11 May 2016 11:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327463 The High Court dismissed the appeals challenging the Tribunal's finding that raw tobacco transferred to three units in Delhi was not clandestinely removed from a factory in Ghaziabad to evade Central Excise duty. The Court emphasized the lack of substantial legal issues in the appellant's arguments and upheld the Tribunal's factual determinations, highlighting the importance of concrete evidence in excise duty matters. The judgment underscored the significance of factual findings in assessing allegations of evasion and clandestine activities, leading to the dismissal of the appeals. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327463