https://www.taxtmi.com/caselaws?id=182772 The Allahabad High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, emphasizing that the question of law was not correctly framed and lacked factual foundation. The Court found that the order passed by the Tribunal based on manipulated records could not be amended by the High Court. The department's defense regarding tampered entries was not considered earlier, leading to a misunderstanding about the authenticity of declarations. The Court granted liberty to the Central Excise Department to file a review petition before the Tribunal for a decision based on merits. en-us Tue, 17 Sep 2013 00:00:00 +0530 Thu, 19 May 2016 13:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182772 The Allahabad High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, emphasizing that the question of law was not correctly framed and lacked factual foundation. The Court found that the order passed by the Tribunal based on manipulated records could not be amended by the High Court. The department's defense regarding tampered entries was not considered earlier, leading to a misunderstanding about the authenticity of declarations. The Court granted liberty to the Central Excise Department to file a review petition before the Tribunal for a decision based on merits. Case-Laws Central Excise Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182772