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2008 (7) TMI 435 - HC - Central ExciseWhether the Hon. CESTAT, Ah'bad is correct in confirming the demand of ₹ 4,18,620/- holding that the benefit of Notification No. 1/93-C.E., dated 28-2-93 or 16/97-C.E., dated 1-3-97 or 8/98-C.E., dated 2-6-98 as amended is not available since the goods bare brand name belonging to others? Held that:- It is apparent that the Tribunal has recorded findings of fact after appreciating the evidence on record. The Tribunal has found as a matter of fact that the manufacturing activity of branded goods was willfully suppressed from the department with an intention to evade duty of excise leviable on such goods. It has further been found by the Tribunal that some of the goods have been cleared without invoice or under a bogus/duplicate invoice. It is in this context that the findings of evasion of duty by the adjudicating authority and Commissioner (Appeals) have been confirmed by the Tribunal. Hence, in absence of any error of law having been committed by the Tribunal, the impugned order does not merit interference. None of the questions, as proposed or otherwise, can be termed to be a question of law, much less a substantial question of law so as to entertain the appeal.
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