TMI Blog2018 (6) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... account were audited and, therefore, show cause notice was issued - HELD THAT:- The appeal does not involve any substantial questions of law for adjudication by this Court and the proposed questions of law framed by the counsel in the memo of appeal are purely factual and this Court cannot go into these aspects in the appeal provided under Section 35 (G) of the Act. Appeal dismissed. - CEA 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tune of ₹ 26,60,967/-. On audit of books of account, it was found that it was wrongly claimed, therefore, a show cause notice was issued to the appellant demanding payment of ₹ 26,60,967/- along with interest and also show cause against penalty. The Adjudicating Authority was not satisfied with the reply, therefore, passed the order on appeal. The order of the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was dismissed not only by the Commissioner, (Appeals) but also by the Tribunal. After having heard learned counsel for the appellant, we find that the appeal does not involve any substantial questions of law for adjudication by this Court and the proposed questions of law framed by the counsel in the memo of appeal are purely factual and this Court cannot go into these aspe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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