TMI Blog2008 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 710/04-BB(S), dated 27-3-2006. After considering the evidence on record, both the Authorities have held that the revenue has failed to establish that the goods in question were smuggled goods as the same were available freely in market. The burden was on revenue to prove that it was smuggled goods but the revenue has failed to discharge the same. In Para 6, the Tribunal has observed thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freely in the market, the finding of fact recorded by the CIT (Appeals) as well as by the Tribunal cannot be interfered with by this Court in this appeal, as this Court cannot reappreciate the finding of fact recorded by the Tribunal as well as by the Commissioner (Appeals). 3. There is no substantial question of law which arises for determination in this appeal. Hence, the appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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