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2010 (3) TMI 570 - HC - Central ExciseAppeal to High Court - Scope of - Order of subordinate authorities or the appellate authority stand merged in the order made by Tribunal, and correspondingly in the proceeding before the Tribunal, orders of subordinate authorities stand merged in the order of appellate authority. Plea that Tribunal required to go through show cause notice and the order of adjudicating authority, is a fallacious proposition. Held that - High Court cannot be converted into a fact finding body at the stage of tax appeal wherein the High Court is only required to consider whether a substantial question of law arises from the order of Tribunal. No case made out warranting interference on the impugned order of Tribunal in absence of any legal infirmity.
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