2009 (7) TMI 307

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..... entral Excise Act, 1944 (for brevity 'the Act') is directed against order dated 29-5-2008 [2008 (229) E.L.T. 607 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The Tribunal has recorded a categorical finding that the dealer- respondent had produced a copy of invoice showing truck number and also produced G/R issued by the tr .....

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..... ity warranting interference of this Court. Once the Tribunal has taken the particular view on the basis of evidence then any other view, even if possible, cannot be preferred. The High Court under Section 35G of the Act does not sit as a court of appeal to re-appreciate the evidence and record a new finding of fact. There is thus no merit in the appeal which may warrant admission of the appeal as .....

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