TMI Blog2019 (1) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not genuine - These findings are pure findings of facts. No question of law arises. Appeal dismissed - decided against appellant. - Central Excise Appeal No. 116 of 2018 - - - Dated:- 12-12-2018 - Akil Kureshi And M.S. Sanklecha, JJ. For the Appellant : Mr. Rajesh Ostwal a/w Mr. Jas Sanghvi i/by PDS Legal For the Respondent : Mr. J.B. Mishra ORDER P.C.: 1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was unable to establish that the goods were indeed received in the factory of the assessee. 3. Before the Appellate Commissioner, the assessee reiterated the averments and also produced additional documents. The Commissioner, however, dismissed the appeal upon which the assessee carried the matter in further appeal before the Tribunal. The Tribunal, by the impugned judgment, dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord, we find no error in the view expressed by the Excise Authorities and the Tribunal. The Excise Authorities and the Tribunal have concurrently come to the conclusion that the goods in question were never received by the assessee in its factory and therefore, the assessee's claim of having consumed the same was not genuine. These findings are pure findings of facts. No question of law arise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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