https://www.taxtmi.com/caselaws?id=393757 An appeal under section 35G of the Central Excise Act, 1944 was found not to raise any substantial question of law where the Tribunal had sustained duty demand on the basis of search recoveries, the proprietor's statements, and corroborating buyer and transporter records. The Court treated objections to the search, the recovered documents, alleged coercion in recording statements, and non-cross-examination of panch witnesses as matters of factual appreciation already examined by the Tribunal. As the challenge went only to evidence and factual inferences, no legal infirmity was shown and the Tribunal's finding of clandestine removal remained undisturbed. en-us Tue, 28 Jan 2020 00:00:00 +0530 Fri, 26 Feb 2021 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393757 An appeal under section 35G of the Central Excise Act, 1944 was found not to raise any substantial question of law where the Tribunal had sustained duty demand on the basis of search recoveries, the proprietor's statements, and corroborating buyer and transporter records. The Court treated objections to the search, the recovered documents, alleged coercion in recording statements, and non-cross-examination of panch witnesses as matters of factual appreciation already examined by the Tribunal. As the challenge went only to evidence and factual inferences, no legal infirmity was shown and the Tribunal's finding of clandestine removal remained undisturbed. Case-Laws Central Excise Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393757