https://www.taxtmi.com/caselaws?id=372898 The High Court upheld the decisions of the Excise Authorities and Tribunal, concluding that the goods in question were never received by the assessee, rendering the claim of consumption invalid. The Court emphasized these were factual findings with no legal question, leading to the dismissal of the appeal. The Tribunal's rejection of the assessee's explanations on vehicle number discrepancies was deemed reasonable, resulting in the final dismissal of the appeal by the High Court. en-us Wed, 12 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372898 The High Court upheld the decisions of the Excise Authorities and Tribunal, concluding that the goods in question were never received by the assessee, rendering the claim of consumption invalid. The Court emphasized these were factual findings with no legal question, leading to the dismissal of the appeal. The Tribunal's rejection of the assessee's explanations on vehicle number discrepancies was deemed reasonable, resulting in the final dismissal of the appeal by the High Court. Case-Laws Central Excise Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372898