https://www.taxtmi.com/caselaws?id=3616 Concurrent factual findings that the second machine had been installed and used, regular production had begun, and duty had been paid in the ordinary manner did not raise any substantial question of law. The Tribunal therefore remained justified in setting aside the demand of duty and penalties for alleged non-compliance with Notification No. 34/2001-CE while availing the special compounded levy scheme, and the High Court declined interference. The challenge failed because the dispute was treated as one of fact, leaving the assessee's relief intact. en-us Mon, 24 Jul 2006 00:00:00 +0530 Tue, 22 Dec 2015 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3616 Concurrent factual findings that the second machine had been installed and used, regular production had begun, and duty had been paid in the ordinary manner did not raise any substantial question of law. The Tribunal therefore remained justified in setting aside the demand of duty and penalties for alleged non-compliance with Notification No. 34/2001-CE while availing the special compounded levy scheme, and the High Court declined interference. The challenge failed because the dispute was treated as one of fact, leaving the assessee's relief intact. Case-Laws Central Excise Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3616