https://www.taxtmi.com/caselaws?id=190337 Penalty under the Central Excise Rules was deleted because the Tribunal found no substantive or cogent material proving the respondent's nexus with alleged clandestine removal of branded gutka without invoice or duty payment. The High Court held that the Revenue's challenge did not disturb those factual findings and that the dispute turned entirely on evidence and factual inference, not on any debatable legal issue. The deletion of penalty was therefore upheld, and no substantial question of law arose for appellate interference. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 13 Feb 2017 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190337 Penalty under the Central Excise Rules was deleted because the Tribunal found no substantive or cogent material proving the respondent's nexus with alleged clandestine removal of branded gutka without invoice or duty payment. The High Court held that the Revenue's challenge did not disturb those factual findings and that the dispute turned entirely on evidence and factual inference, not on any debatable legal issue. The deletion of penalty was therefore upheld, and no substantial question of law arose for appellate interference. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190337