TMI Blog2009 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... It was further held that no enquiry was made by the Revenue from the Octroi Post Authorities as to how and on what basis octroi receipts were issued and, therefore, the charges against the dealer-assessee remained unsubstantiated – revenue appeal dismissed - 94 of 2009 - - - Dated:- 16-11-2009 - CORAM:- HON 'BLE MR. JUST ICE M.M. KUMAR HON 'BLE MR. JUST ICE JASWANT SINGH Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y authenticating removal of goods but without consignor's name address and his bill no., do not constitute sufficient evidence for holding that the goods covered under the octroi receipts were not received by the parties enabling them to take cenvat credit fraudulently?" Having heard learned counsel for the revenue we find that the matter is no longer res integra. A similar question of law cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Octroi Post Authorities as to how and on what basis octroi receipts were issued and, therefore, the charges against the dealer-assessee remained unsubstantiated. Accordingly, the forementioned appeals were dismissed holding that no question of law much less a substantive question of law would arise for determination of this Court because pure findings of fact were recorded. Same is the positio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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