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2000 DIGILAW 1677 (SC)

Fermentapharma Biotech v. Commissioner of C. Ex. and Customs

2000-09-27

N.SANTOSH HEGDE, S.P.BHARUCHA, Y.K.SABHARWAL

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JUDGMENT : 1. Delay condoned. 2. According to us, the only question involved relates to appreciation of evidence. This Court will go into appreciation of evidence only after it is shown that one of the Grounds of Appeal states that the conclusion under challenge was such as could not possibly have been arrived at by persons duly instructed upon the material before them, in other words, that the conclusion is perverse. Although it was shown that there was no such ground, we have heard learned Counsel to the extent we considered necessary. 3. The civil appeal is dismissed.