Commissioner, Central Excise, v. M/S S. K. Sarawagi And Company Pvt. Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No.117 of 2016 Commissioner, Central Excise, Customs & Service Tax, Raipur, Chhattisgarh ---- Appellant versus M/s S.K. Sarawagi & Company Pvt. Ltd., Phase-II, Siltara, Raipur, Chhattisgarh ---- Respondent For Appellant :

Shri Vinay Pandey, Advocate Hon'ble Shri Deepak Gupta, Chief Justice Hon'ble Shri Justice Sanjay Agrawal Order on Board Per Deepak Gupta, Chief Justice 16.11.2016

1. The only issue involved in this appeal is whether the assessee had clandestinely removed the sponge iron without paying tax. The Commissioner of Taxes arrived at a finding of fact that the Department has failed to prove that this sponge iron was clandestinely removed. This finding of fact has been upheld by the Central Excise and Service Tax Appellate Tribunal.

2. In this appeal, the main ground raised is that the evidence of some of the persons has not been appreciated properly. That is not a question of law much-less a substantial question of law. Hence, we find no merit in this appeal, which is accordingly dismissed. Sd/- Sd/- (Deepak Gupta) (Sanjay Agrawal) CHIEF JUSTICE JUDGE Gopal