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2017 (10) TMI 501 - HC - Central ExciseWhether the Tribunal is correct in law when the significant document submitted by the assessee corroborated by the conformational statements of the assessee are overlooked and ignored? - Held that: - It can be seen that the entire issue is based on appreciation of evidence of record and essentially one of facts. No question of law arises - appeal dismissed - decided against Revenue.
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