https://www.taxtmi.com/caselaws?id=48226 The HC condoned a one-day delay in filing a reference application under Section 35H(1) of the Central Excise Act, 1944, finding sufficient cause. The HC dismissed the appeal against the CEGAT's decision, which set aside the disallowance of Modvat credit and recovery due to lack of fraud evidence. The HC emphasized the necessity for concrete evidence in fraud cases and ruled that no question of law arose, dismissing the reference application with each party bearing their own costs. The judgment highlighted the limitations on challenging factual findings before the HC through a reference application. en-us Thu, 07 Jul 2005 00:00:00 +0530 Sat, 04 May 2024 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48226 The HC condoned a one-day delay in filing a reference application under Section 35H(1) of the Central Excise Act, 1944, finding sufficient cause. The HC dismissed the appeal against the CEGAT's decision, which set aside the disallowance of Modvat credit and recovery due to lack of fraud evidence. The HC emphasized the necessity for concrete evidence in fraud cases and ruled that no question of law arose, dismissing the reference application with each party bearing their own costs. The judgment highlighted the limitations on challenging factual findings before the HC through a reference application. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48226