Friday 6 June 2014

No appeal lies before HC on issues relating to leviabilty of evasion penalty as these are questions

Excise & Customs : Questions whether there has been any wilful misstatement or fraud or any contravention or any evasion of duty or there is any suppression of fact are, essentially, questions of fact; hence, no appeal lies to High Court against any factual finding of Tribunal in the matter


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