2005 (2) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s an appeal, filed by assessee under Section 35G of the Central Excise Act, 1944 against an order dated 8-10-2004, passed by Customs, Excise and Service Tax Appellate Tribunal (hereinafter for short 'Tribunal') in Appeal No. E/3723/2004-NB(C). 2. Heard Shri Asudani, learned Counsel for the appellant. 3. Having heard learned Counsel for the appellant (assessee) and having perused record of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ved in this case is pure question of fact and not any question of law much less substantial question of law. In order to admit any appeal under Section 35G ibid, there must arise any substantial question of law and then only, the appeal can be admitted, else not. 6. Learned Counsel for the appellant then placing reliance on Explanation (ix) to the notification (Annexure B) urged that its effect....