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2019 (5) TMI 1582 - HC - Central ExcisePrinciples of natural justice - cross-examinations of persons - Section 35-G of the Central Excise Act - HELD THAT:- The Tribunal is the final Court of fact and an appeal against the order of the Tribunal would lie to this Court only on a substantial question of law. While a perverse finding would undoubtedly give rise to a substantial question of law, in the present case, that the concurrent findings of fact recorded by both the original adjudicating authority, and the CESTAT affirming the order of the adjudicating authority, do not suffer from any such infirmity. The order of the adjudicating authority is a reasoned and well considered order analysing the evidence adduced before him. The concurrent findings of fact by both the authorities, which do not suffer from perversity, do not necessitate interference in an appeal under Section 35-G of the Act. Application dismissed.
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