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2015 (1) TMI 797 - HC - Central ExciseDemand of duty - Clearance without warehousing certificate – SCN has been issued for clandestinely removal of said goods with intent to evade payment of duty leviable thereon – Whether the Tribunal [2012 (10) TMI 769 - CESTAT, AHMEDABAD] was legal and correct in upholding the Order-in-Appeal issued in violation of the prescribed procedure by solely relying upon the purported signature of the departmental officers, whereas they did not consider the substantial fact of the investigations which revealed that the vehicle purportedly used by the respondent for transportation of goods under ARE-3A No. 10 was utilized by some other party at the material time - Held that:- Tribunal concluded on the basis of the material that was made available to it. It also rightly pointed out that there was no claim on the part of the Department that any of the documents indicating clearly the proof of the goods having reached to the EOU at Calcutta, have been forged or the signature of officer being, in any manner, contradicted. The entire issue essentially is based on factual matrix. There is nothing in the findings of the Tribunal, which leads to conclude that there is any perversity giving rise to any question of law. - No sub substantial question of law arises - Decided against Revenue.
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