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2017 (11) TMI 1103 - RAJASTHAN HIGH COURTClandestine removal - Whether the Hon’ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of laboureres and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director? - maintainability of appeal - section 35-G of CEA. Held that: - this appeal is under 35-G where it will be difficult for us to reverse the finding of fact arrived at by the Tribunal that witnesses in the panchnama were not examined by the Commissioner of Excise - The fact which has been recorded by the Tribunal is a finding of fact and being last fact finding authority, it could not be disturbed. Cross-examination of witnesses - Held that: - In view of the finding given by the Tribunal and not cross-examination of witnesses and panch witnesses and the other witnesses who are the employee of the company, we are in complete agreement with the view taken by the Tribunal. No substantial question of law arises. Appeal dismissed - decided against appellant.
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