2014 (11) TMI 861

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....see's appeal. 2. The Tribunal, as a matter of fact, found that the show cause notice issued by the Department and invoking the provisions particularly Section 11A(1) of the Central Excise Act on the footing of wrongful availment of CENVAT credit cannot be sustained. Such findings of fact do not give rise to any substantial question of law. The Tribunal perused the show cause notice in its en....