https://www.taxtmi.com/caselaws?id=357353 The court upheld the Tribunal's decision to allow the appeals filed by the assessee, emphasizing the need for corroborative evidence to support statements, especially when retracted. It reiterated that findings based on facts do not give rise to substantial questions of law, leading to the dismissal of the appeals. en-us Wed, 14 Mar 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357353 The court upheld the Tribunal's decision to allow the appeals filed by the assessee, emphasizing the need for corroborative evidence to support statements, especially when retracted. It reiterated that findings based on facts do not give rise to substantial questions of law, leading to the dismissal of the appeals. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357353