No appeal would lie before the Hon’ble Supreme Court on factual findings of the Tribunal
Last updated: 12 January 2015
Court :
Hon’ble Supreme Court
Brief :
Being aggrieved, the Department filed an appeal before the Hon’ble Apex Court.
The Hon’ble Apex Court after observing that the Tribunal had passed the order on the basis of facts and circumstance of the case held that since the Tribunal is the final fact finding authority, no appeal would lie before the Supreme Court on such factual findings.
Citation :
Commissioner of Central Excise.... Respondent Vs. Koya & Company Construction (Pvt.) Ltd.... Assessee [(2014) 52 taxmann.com 342 (SC)]
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