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2019 (5) TMI 812 - HC - Central ExciseWhether the impugned order passed by CESTAT confirming the assessment of the Respondent without appreciating the monthly submission of ER-1 Form by the Appellant valid through the eye of law? - HELD THAT:- An appeal before this Court challenging the correctness of the order passed by the Tribunal can be entertained only if this Court is satisfied that there is a substantial question of law to be decided in the appeal. In other words, this Court cannot act as a third appellate authority and examine the factual details as recorded by the first appellate authority and the Tribunal, re-appreciating the same to come to a different conclusion. Thus, unless and until the assessee is able to convince the Court that there is a substantial question of law arising for consideration, the appeal cannot be entertained. On facts, the original authority, the first appellate authority and the Tribunal noted the conduct of the assessee and recorded a factual finding that there is suppression of fact with an intent to evade payment of duty. The entire matter revolves on factual issues which have been considered by the original authority, affirmed by the first appellate authority and the Tribunal. Thus, there is no question of law, much less a substantial question of law arising for consideration in this appeal. Appeal dismissed - decided against appellant.
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