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    <title>2008 (8) TMI 377 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>Concurrent findings that the goods were sent for job work, the transactions were recorded in the manner found by the Tribunal, and duty liability had not been shifted to the job worker were supported by documentary material, seized records and party statements. The High Court found no perversity or legal infirmity in that appreciation of evidence, held the dispute to be essentially factual, and ruled that no substantial question of law arose in the excise appeal. The appeal was dismissed and the Tribunal&#039;s findings were left undisturbed.</description>
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      <description>Concurrent findings that the goods were sent for job work, the transactions were recorded in the manner found by the Tribunal, and duty liability had not been shifted to the job worker were supported by documentary material, seized records and party statements. The High Court found no perversity or legal infirmity in that appreciation of evidence, held the dispute to be essentially factual, and ruled that no substantial question of law arose in the excise appeal. The appeal was dismissed and the Tribunal&#039;s findings were left undisturbed.</description>
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