https://www.taxtmi.com/caselaws?id=47081 The High Court rejected the reference application under Section 35G(1) of the Central Excise Act, which sought to raise nine questions for reference. The case involved allegations of central excise duty evasion by an assessee manufacturing electrical distribution control panels. The Tribunal found that the assessee had actually manufactured the full equipment in its factory, not just the panel frames as declared, leading to short levy of excise duty. The High Court held that the Tribunal's findings were factual and did not raise any legal questions, dismissing the application for reference. en-us Mon, 12 Apr 2004 00:00:00 +0530 Mon, 26 Jul 2010 18:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47081 The High Court rejected the reference application under Section 35G(1) of the Central Excise Act, which sought to raise nine questions for reference. The case involved allegations of central excise duty evasion by an assessee manufacturing electrical distribution control panels. The Tribunal found that the assessee had actually manufactured the full equipment in its factory, not just the panel frames as declared, leading to short levy of excise duty. The High Court held that the Tribunal's findings were factual and did not raise any legal questions, dismissing the application for reference. Case-Laws Central Excise Mon, 12 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47081