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2018 (8) TMI 551 - HC - Central ExciseWhether the Tribunal is justified in ignoring the explanation submitted by the appellant that mistake was on the part of supplier of cartons in delivering the cartons belong to M/s Sadhvi Gramodyod Samita, Umran, Kanpur Dehat and M/s Manoj Gupta & Co., Chiraura, Kanpur Dehat in the factory premises of the party-appellant? Held that:- It is clear from the impugned order itself that the appellant-assessee had accounted those confiscated goods and cleared on payment of duty as well. The aforesaid questions of law are not the questions of law and only are factual aspects of the matter. The appeal thus, has no merit and substance inasmuch as no question of law for interpretation by the High Court is involved and, therefore, the appeal is dismissed on this ground alone.
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