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2020 (2) TMI 1165 - HC - Central ExciseManufacture of un-machined castings - it was claimed by the Writ petitioner/Assessee that, it has filed the classification lists as to explain what amount of Castings the Assessee Company produced, the same was denied by the Revenue and ultimately, the Assessing Authority passed an order against the Assessee which was appealed before the First Appellate Authority - HELD THAT:- Even though the learned counsel for the Assessee just and again reiterated that the Assessee has produced the classification list to establish that, it had manufactured unmachined castings, the fact remains that both the Appellate Authority as well as CESTAT concurrently held that no such classification list has been filed as claimed by the Assessee - In such view of the matter while sitting in the Writ jurisdiction under Article 226 of the Constitution of India, we cannot go over the said factual finding which has been concurrently found by both the Authorities. If at all the Assessee still feels to file classification list to establish its case for getting exemption of the duty, it is open to the Assessee to agitate the same in the manner known to law. Petition dismissed - decided against petitioner.
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