https://www.taxtmi.com/caselaws?id=42625 Entitlement to excise duty exemption on mixed fertilisers depended on proof that the base materials had actually suffered duty. The departmental authorities concurrently found that the evidence did not reliably link the petitioner's inputs to the consignments on which duty was said to have been paid, and that factual finding was not disturbed. In writ jurisdiction, the HC would not reassess the adequacy or probative value of disputed evidence or act as an appellate forum on facts. The petitions were therefore rejected, as no jurisdictional or legal infirmity was shown in the impugned orders. en-us Wed, 20 Sep 1989 00:00:00 +0530 Sat, 12 Jun 2010 13:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42625 Entitlement to excise duty exemption on mixed fertilisers depended on proof that the base materials had actually suffered duty. The departmental authorities concurrently found that the evidence did not reliably link the petitioner's inputs to the consignments on which duty was said to have been paid, and that factual finding was not disturbed. In writ jurisdiction, the HC would not reassess the adequacy or probative value of disputed evidence or act as an appellate forum on facts. The petitions were therefore rejected, as no jurisdictional or legal infirmity was shown in the impugned orders. Case-Laws Central Excise Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42625