2014 (9) TMI 979

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....ssessee and Mr. Jetly, learned Counsel appearing for the Revenue, we are of the opinion that this appeal raises substantial questions of law. The argument of Mr. Jetly is that this is an attempt to reappreciate and reappraisal of the factual findings and, therefore, the appeal should not be entertained as there is no substantial question of law involved. He insisted that we have a complete look at....

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....l is therefore admitted on the following substantial question of law : "(a) Whether in the facts and circumstances of the case, the conclusion of the impugned order of the Appellate Tribunal that the goods covered by the invoices have not been received by the appellants, is sustainable in law? (b)    Whether in the facts and circumstances of the case, the Appellate Tribunal is....