https://www.taxtmi.com/caselaws?id=48270 The High Court dismissed the writ petition challenging the order confirming a demand and penalty under the Central Excise Act. The court held that since the order was appealable under Section 35B, the writ petition was not maintainable. The petitioners' arguments regarding the reliance on balance-sheet evidence and alleged concealment under Section 11A were not accepted. The court clarified its jurisdiction in fact-finding and did not delve into the evidence, directing the petitioners to approach the appropriate forum without ruling on the case's merits or awarding costs. en-us Fri, 16 Feb 2007 00:00:00 +0530 Tue, 03 Aug 2010 15:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48270 The High Court dismissed the writ petition challenging the order confirming a demand and penalty under the Central Excise Act. The court held that since the order was appealable under Section 35B, the writ petition was not maintainable. The petitioners' arguments regarding the reliance on balance-sheet evidence and alleged concealment under Section 11A were not accepted. The court clarified its jurisdiction in fact-finding and did not delve into the evidence, directing the petitioners to approach the appropriate forum without ruling on the case's merits or awarding costs. Case-Laws Central Excise Fri, 16 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48270