https://www.taxtmi.com/caselaws?id=273620 The appeal by the Revenue against a penalty order imposed on a Company and its Directors was dismissed by the Court. The Court held that the issues in dispute were primarily factual and did not raise substantial questions of law for the Revenue to appeal under Section 35G. The Tribunal's findings in favor of both the Company and the Directors were deemed binding on the Revenue, invoking the principle of res judicata. As a result, the appeal was dismissed, affirming the decision of CESTAT. en-us Wed, 16 Aug 2017 00:00:00 +0530 Thu, 05 Jul 2018 06:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273620 The appeal by the Revenue against a penalty order imposed on a Company and its Directors was dismissed by the Court. The Court held that the issues in dispute were primarily factual and did not raise substantial questions of law for the Revenue to appeal under Section 35G. The Tribunal's findings in favor of both the Company and the Directors were deemed binding on the Revenue, invoking the principle of res judicata. As a result, the appeal was dismissed, affirming the decision of CESTAT. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273620