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2017 (10) TMI 1052 - HC - Central ExciseMaintainability of appeal - substantial question of law - reversal of credit alongwith interest - Held that: - A finding of fact recorded by the Appellate Tribunal is that not only that there was reversal of credit, but the respondent paid interest of ₹ 4,71,189/. On this ground, the order of the Commissioner imposing penalty has been set aside. Today, the learned counsel for the appellant is not in a position to substantiate the challenge by the appellant to the factual finding - no substantial question of law arises - appeal dismissed being not maintainable.
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