2014 (5) TMI 528

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.... rendered in this appeal shall also govern disposal of two connected appeals being CEA No. 41 and 40 of 2011 because all the three appeals are between the same parties and arise out of common order. 2. This is an appeal filed by the assessee under Section 35G of the Central Excise Act, 1944 against an order dated 1-11-2010 passed by Tribunal (CESTAT) in Excise Appeal No. E/2636/2005-EX(DB)....

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.... under the Heading No. 55.10 of the Tariff. 7. In the scrutiny of the records of the assessee, it was noticed that assessee has manufactured and cleared the goods without payment of excise duty. It was noticed that assessee had been removing the goods by resorting to clandestine methods in evading the payment of excise duty on the goods in connivance of other companies. It is this issue, w....

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....irst place, what is involved in the case is a pure question of fact and not any question of law much less substantial question of law. Secondly, this Court cannot again in this appeal undertake the examination of factual issues nor can draw factual inferences on the basis of explanation offered by assessee. Thirdly, once the explanation is accepted by Tribunal as last court of appeal on facts, the....

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.... current finding of adjudicating authority and that of CCT (Appeals), then it would not involve any substantial issue of law as such and it would be binding on this Court. In other words, this Court in its appellate jurisdiction under Section 35G ibid, would not again de novo hold yet another factual inquiry with a view to find out as to whether explanation offered by assessee and which did not fi....