Commissioner Of C. Ex. vs Bombay Dyeing And Mfg. Co. Ltd.
2006 Latest Caselaw 697 Bom

ORDER

1. Heard learned Counsel for the rival parties. Perused record.

2. The order to the Tribunal revolves around the findings of fact recorded by the Tribunal, which are reproduced herein below for immediate reference:

...There is no dispute that the deemed credit taken by the appellant is less than the actual duty paid on the yarn contained is the grey fabrics. The actual quantity of duty of yarn contained is reflected in the Central excise invoices issued by the spinning units to textile mills. Therefore the plea of the appellants that they are entitled to actual credit is required to be accepted.

3. It is needless to mention that an alternate plea can always be taken before the Tribunal in view of the judgment of the Apex Court in the case of National Thermal Power Co. Ltd. v. C.I.T. .

4. Having said so, turning to the alternate plea entertained by the Tribunal, which as stated above, revolves around the findings of fact recorded by the Tribunal. We, therefore, do not see any substantial question of law involved in this appeal.

5. In the result, appeal is dismissed in limine with no order as to costs.