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2021 (11) TMI 658 - HC - Central ExciseRecovery of amount deposited in the Escrow account - forfeiture for the alleged violation of the conditions of the exemption notification availed by the appellant - manufacture of Pan Masala and Pan Masala containing tobacco - exemption under Notification No. 8/2004-CE dated 21.01.2004, as amended by Notification No. 28/2004-CE dated 09.07.2004 - Period from March 2004 to March 2005 - monetary amount involved in the appeal. Maintainability of appeal - monetary involvement is below ₹ 1 Crore as notified by the Central Board of Indirect Taxes & Customs (CBIT&C) circular dated 22.08.2019 - HELD THAT:- In so far as the High Court is concerned, the Monetary Limit prescribed is 1(one) Crore below which no Appeals can be filed before the High Court. However, Clause 4 of the said instructions prescribes that where substantial questions of law are involved, the matters will be contested irrespective of Monetary Limit prescribed - In matters where a common principle may be involved, the High Court can entertain appeal subject of course to the provisions of Section 35G of the Central Excise Act. A reference to Section 35G of the Central Excise Act, 1944 shows that an appeal shall lie to the High Court from every order passed by an appellate Tribunal provided that the High Court is satisfied that the matter involves substantial questions of law. The appeal under Section 35G is a qualified appeal and not an absolute and/or unqualified and/or unrestricted appeal - The High Court has no jurisdiction to go behind or question the facts found by the Tribunal unless on the ground of perversity. A perusal of the order dated 31.03.2017 passed by the Commissioner, will reveal that the show-cause Notices which were issued against the assessee for wrong utilization of credit during the period of March, 2004 to March, 2005 has already been dropped by the Additional Commissioner, Central Excise, Dibrugarh vide order dated 30.01.2009 and there is no pending show cause Notice issued to the assessee in relation to admissibility of CENVAT credit - Tribunal had correctly rendered a finding that the benefit of exemption has been denied to the assessee. Since, as discussed above, the findings arrived at by the Addl. Commissioner, Central Excise, Dibrugarh in its Order- in-Original dated 30.01.2009 were not challenged by the Department before any higher forum, the same had therefore attained finality. The issue of wrong utilization of credit by the assessee during the period of March, 2004 to March, 2005 having been already dropped by the Additional Commissioner, Central Excise, Dibrugarh vide order dated 30.01.2009 and no appeal having been preferred by the Department against such finding, the matter has attained finality. The said finding of fact is also accepted by the Commissioner, Central Excise as is seen in the order dated 31.03.2017 - no substantial question of law arises in this appeal and we are therefore, not persuaded to accept this appeal in view of the mandate of Section 35G of the Central Excise Act, 1985. The provisions of Section 35G mandates that an appeal under Section 35G of the Central Excise Act can only be admitted/heard by the High Court only on the substantial question of law framed. However, in the present proceedings, there was no substantial question of law framed by the appellant with regard to the ‘perversity’ as raised by the appellant - The Apex Court in S.R. TEWARI VERSUS UNION OF INDIA (UOI) AND ANR. [2013 (5) TMI 970 - SUPREME COURT] held that if the decision is arrived at on the basis of no evidence or thoroughly unreliable evidence and no reasonable person would act upon it, the order would be perverse. The Apex Court held that if there is some evidence on record which is acceptable and which could be relied upon, the conclusions would not be treated as perverse and the finding would not be interfered with. Appeal dismissed.
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