2017 (7) TMI 1192

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..... is fundamentally in the realm of questions of facts and do not generate any substantial question of law to be answered in favour of the Revenue in this appeal under Section 35 G of the Central Excise Act, 1944. Appeal therefore fails and is dismissed. - TAXC No. 49 of 2012 - - - Dated:- 27-7-2017 - Shri Thottathil B. Radhakrishnan, Chief Justice And Shri Sharad Kumar Gupta, Judge For th .....

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..... th intention to evade payment of tax in view of the fact that confusion prevailed in law at the relevant time. We are of the view that the Tribunal has rendered the impugned decision by considering the relevant facts and materials. The decision so rendered is fundamentally in the realm of questions of facts and do not generate any substantial question of law to be answered in favour of the Revenue .....

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