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2016 (7) TMI 897 - HC - Central ExciseClandestine removal of goods - tribunal had set aside the demand - Held that:- it is evident that the Tribunal has discussed the evidence on record in detail and has based its conclusions upon findings of fact recorded by it upon appreciation of the evidence on record. Having regard to the evidence which has come on record as discussed hereinabove, in the opinion of this court, it is not possible to state that the findings recorded by the Tribunal are in any manner contrary to the record of the case. Though the learned counsel for the appellant have assailed the impugned order on various grounds, they have not been in a position to dislodge the findings of fact recorded by the Tribunal after appreciating the evidence on record. Under the circumstances, the view adopted by the Tribunal being a plausible view and the impugned order passed by the Tribunal being in consonance with the evidence on record, it cannot be said that the findings recorded by the Tribunal are in any manner perverse. It, therefore, follows that in the absence of any perversity in the findings of fact recorded by the Tribunal on an appreciation of the evidence on record, even if on the same set of facts, it was possible for this court to take another view, the same would not give rise to a question of law, much less, a substantial question of law, warranting interference. - Decided against the revenue.
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