2011 (3) TMI 11 - GAUHATI HIGH COURT

Exemption - fraud for obtaining the refund under section 11C - Section 11A of the Act not applicable since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable goods - issue raised by the assessee related to its entitlement to the benefit of Notification No.33/99-CE - no question of law much less a substantial question of law arise – Even otherwise, the Revenue could not take recourse to Section 11A of the Act when it had a statutory remedy available to it to challenge the order dated 29.4.2002 passed by the Assistant Commissioner of Central Excise, Silchar by resorting to the revisional power available under Section 35-E of the Act. - Appeal dismissed