UNION OF INDIA Vs. MANIDIPA DEBROY CHOWDHURY

JUDGEMENT

(1.) This appeal is filed by the Customs Excise and Service Tax Appellate Tribunal to challenge the judgment dated 6th January, 2020. Following questions are presented for our consideration:

(2.) The Tribunal in the case of Vikram Cement (P) Ltd. v. Commissioner of Central Excise, Kanpur 2012 (286) ELT 615 (Tri. -Del), upheld by the Hon'ble Allahabad High Court, had observed in respect of evidentiary value of the sole statement as under:

(3.) Perusal of the materials on record and in particular, the above noted portion of the impugned judgment would show that the entire issue is based on appreciation of evidence on record. It is a pure question of fact. No question of law arises. Appeal is dismissed.