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2010 (2) TMI 972 - HC - Central ExciseBogus transactions - the appellant has received no inputs and there was only paper transaction between the appellant and the supplier Held that:- The first question of law (sic) ground is with regard to grant of unconditional stay in favour of the appellant by interim order. Question No. 2 (sic) ground is vague as it does not disclose asto whether these facts were brought into the notice before the adjudicating authority or the Commissioner, Appeals. Question No. 3 (sic) ground is purely a question of fact. Question No. 4 (sic) ground is vague as no documentary evidence produced has been detailed. Questions No. 5 to 14 (sic) grounds are pure question of facts and it does not raise any substantial question of law warranting admission under the provisions of Section 35G of the Act, 1944 which is a prerequisite condition before admitting the appeal. Thus the appellant has not raised any question of law much less the substantial questions of law warranting admission under the provisions of Section 35G of the Act, 1944.Appeal dismissed.
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