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2015 (9) TMI 150 - HC - Central ExciseDisallowance of deemed credit - Suppression of value of goods - Held that:- There is a specific finding of fact that there is nothing on record which would show that the processors had personal knowledge regarding inflation of valuation of goods. Perusal of the impugned Judgment would also reveal that the learned Tribunal has found that except the statement of the Dyeing Master, no material was placed on record by the Revenue to substantiate their contention with regard to fraud or suppression. As to whether the Dyeing Master has a specialised knowledge regarding valuation of goods or not is also purely a question of fact. It also appears that nothing has been placed on record to substantiate the contention that the Dyeing Master has expertise in valuation of goods. In that view of the matter, it cannot said that the view taken by the learned Tribunal is either an impossible or perverse. - Decided against Revenue.
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