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2011 (8) TMI 1005 - KARNATAKA HIGH COURTWhether the Tribunal was right in holding that the earlier OIA No. 414/2002, dated 4-7-2002 was in respect of the same claim as the present claim, instead of there being a clear distinction between the two claims which have also been dealt with the OIO? Whether the Tribunal was right in holding that the extended period of limitation was not applicable to the facts of the present case, as there is no suppression of facts in spite of being pointed out that in the continuous correspondence the unit has deliberately suppressed the facts? Held that:- It is well settled that the Tribunal is the final authority on the question of fact and even otherwise on perusal of the facts and the order in OIA No. 414/2002-C.E., dated 4-7-2002, we find that the process involved and input were the same. Therefore the order passed by the Tribunal is justified and accordingly we answer the first substantial question of law against the Revenue. Since we have considered the appeal on merits, it is unnecessary to consider the second substantial question of law. Appeal dismissed.
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