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TMI Blog2024 (12) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... NDRA JAIN, JJ. For the Appellant: Mr. Karan Adik a/w Ms. Maya Majumdar. For the Respondent: Mr. Prakash Shah (through VC) a/w Mr. Jas Sanghavi (through VC) and Mr. Mohit Raval i/b. PDS Legal. JUDGMENTPER (JITENDRA JAIN J) :- 1. Heard learned counsel for the parties. 2. The Appellant-Revenue filed this appeal under Section 35G of the Central Excise Act, 1944, proposing to raise the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith consequential interest and penalties? (iii) Whether the confessional statement is not sufficient corroboration to prove wrong availment of CENVAT Credit by the Respondent?" At the time of the hearing, Mr. Adik learned counsel for the Appellant-Revenue has pressed for only Question Nos. 1 and 2 and not Question No.3 3. The short issue involved in the present appeal, as per the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-Revenue has not challenged this finding of fact as incorrect. Therefore, on this very limited ground since these findings are not challenged and this being a finding of fact rendered by the final fact finding authority, in our view, no substantial questions of law can be said to arise from the impugned Tribunal's order. 5. Secondly, the Tribunal in the impugned order has followed the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows to us has being incorrect or having challenged before the Supreme Court. The Tribunal based on these decisions have stated that it is settled by various High Courts and the Tribunal that even if excise duty is not payable on the product for any reason, but the Assessee has paid the excise duty and said payment is not challenged or questioned then no question can be raised as regards availment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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