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2024 (1) TMI 394 - CALCUTTA HIGH COURTSubstantial question of law or not - difference of figures between balance sheet and ST-3 return - error in not remanding the matter to the authorities below for verification of the challans - time limitation - demand of excess paid service tax and penalty - non-consideration of relevant fact of production of documents - HELD THAT:- In this appeal filed by the assessee under Section 35G of the Central Excise Act, 1944 the Court is required as to whether any substantial question of law arises for consideration. The matter here is entirely factual and the adjudicating authority, the first appellate authority and the learned tribunal have appreciated and re-appreciated the factual position and rejected the contentions raised by the appellant. In fact, the learned tribunal has granted a partial relief to the appellant by reducing the penalty to 25%. Thus, there are no question of law much less substantial question of law is arising for consideration. The appeal fails and the same is dismissed.
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