TMI Blog2024 (1) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ses for consideration. The matter here is entirely factual and the adjudicating authority, the first appellate authority and the learned tribunal have appreciated and re-appreciated the factual position and rejected the contentions raised by the appellant. In fact, the learned tribunal has granted a partial relief to the appellant by reducing the penalty to 25%. Thus, there are no question of law much less substantial question of law is arising for consideration. The appeal fails and the same is dismissed. - HON BLE CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE SUPRATIM BHATTACHARYA Appearance : For the appellant : Mr. Nirmal Kumar Mukhopadhyay, Adv. Mr. Nilotpal Chowdhury, Adv. Mr. Deepak Sharma, Adv. For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of possibility of the payment challans having connected with other units at Bhubaneswar? vi) Whether the Ld. Tribunal erred in law in dismissing the appeal of the appellant herein even without coming to a specific finding on the documents as produced before the adjudicating authority that such documents never existed and on the pretext of difficulty of the jurisdictional Commissionerates inability to verify the claim of the appellant, the demand cannot be justified and hence, the impugned order dated 26.06.2023 is perverse and bias? vii) Whether the Order passed by the Ld. Tribunal is also otherwise bad in law in facts? We heard Mr. Nirmal Kumar Mukhopodhyay, learned counsel for the assessee and Mr. K.K. Maity, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, the entire transaction of Kolkata Unit vis-a-vis their Bhubaneswar Unit is undertaken, the fact of challans not accounted, cannot be examined. Since the issue pertains to 2007-08 to 2009-10, at this stage, it would not possible for two Jurisdictional authorities to undertake this huge work to verify the appellant s clam. Therefore, as the appellant is not in a position to bring any proper clear evidence towards his explanation, I deem it to fit dismiss their appeal . In this appeal filed by the assessee under Section 35G of the Central Excise Act, 1944 the Court is required as to whether any substantial question of law arises for consideration. The matter before us is entirely factual and the adjudicating authority, the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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