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2018 (7) TMI 689 - HC - Central ExciseScope of Remand - the liberty was given to raise all contentions, whether that would entitle to the appellants-assessees to raise other issues also besides the two aspects, for which the aforesaid remand was made by the High Court? - Held that:- The contentions left open for the assessees were required to be raised were with regard to these three aspects only and not all the issues other than the aforesaid three aspects were allowed to be raised again in that remand. The said observation was qualified and classified by this Court in the immediately succeeding sub-para of para-18 itself, where this Court classified that the learned Tribunal shall examine both the aspects which are remanded by this Court - The observation which is sought to be relied upon by the learned counsel for the appellants, as if all issues were set at large to be argued again by the assessee is a misconceived argument and the same cannot be accepted. The same is liable to be rejected and accordingly it is rejected. Demand u/s 3A of CEA - availability of Section 3A of the Central Excise Act, 1944, for the period of assessment 2003- 04 & 2004-05 - Held that:- The principles enumerated in the provision of S.3A could not therefore be excluded by necessary implication for the period prior to 10.05.2008 as well and therefore, finding of facts arrived at by the Adjudicating Authority and the learned Tribunal which reduced the demand of evaded duty to fall in line with the extent of evasion of duty as indicated in the show cause notice remains a finding of fact and does not give rise to any substantial question of law for consideration by this Court in terms of S.35G of the Act - The said findings of facts on estimated evasion of duty cannot be said to be perverse in any manner, giving rise to any question of law even, much less the substantial question of law which is the essential requirement of invoking S.35G of the Act. Appeal dismissed - decided against appellant.
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