https://www.taxtmi.com/caselaws?id=427488 Under Section 35G of the Central Excise Act, the High Court examined whether the Revenue's challenge raised a substantial question of law or merely sought reappreciation of evidence on alleged clandestine removal and job-work transactions. The Tribunal had found that the goods were sent for job work with departmental intimation, challans were prepared, job-work charges were paid, TDS was deducted, and witness statements supported the job-work arrangement; it also found no positive evidence of clandestine removal, flow-back of consideration, or perversity in the evidence appreciation. The High Court treated the challenge as confined to factual findings and found no legal question warranting interference. en-us Thu, 08 Sep 2022 00:00:00 +0530 Wed, 15 Feb 2023 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427488 Under Section 35G of the Central Excise Act, the High Court examined whether the Revenue's challenge raised a substantial question of law or merely sought reappreciation of evidence on alleged clandestine removal and job-work transactions. The Tribunal had found that the goods were sent for job work with departmental intimation, challans were prepared, job-work charges were paid, TDS was deducted, and witness statements supported the job-work arrangement; it also found no positive evidence of clandestine removal, flow-back of consideration, or perversity in the evidence appreciation. The High Court treated the challenge as confined to factual findings and found no legal question warranting interference. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427488