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2013 (4) TMI 55 - HC - Central ExciseLaw of retraction - whether retraction after a period of 9 months can be considered to be valid? - allegation that respondent has manufactured goods from clandestine raw-material and removed the goods and evaded the payment of duty. Held that:- The Tribunal has recorded clear finding that when the premises of the respondent were visited, the stock of raw-material and finished goods were tallying with the recorded goods. Further, nothing on record was found by the authority, which showed that unrecorded raw-materials were purchased or consumed by the respondent or that the respondent had clandestinely manufactured or removed the goods. The findings of the Tribunal can be interfered only if some material evidence is ignored. In such circumstances, only the Court may exercise jurisdiction on issue which may give rise to any substantial question of law. In this appeal, no substantial question of law arises for consideration of this Court. - Decided in favor of assessee.
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