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2012 (7) TMI 571 - CHATTISGARH HIGH COURTTreating the duty payable only in respect of one furnace out of two - Annual capacity of production is required to be determined taking the installed capacity of two Furnaces for calculating the duty payable - appeal filed u/s 35 ( G) - Held that:- Whether two furnaces installed by the appellant were functioning or out of two only one was functioning at the relevant time was essentially a question of fact and did not involve any question of law much less substantial question of law - when the Commissioner of Central Excise and then, the Tribunal had concurrently recorded a finding of fact that the appellant was at the relevant time not only opted for payment of the duty on the basis of their two furnaces and further, both were found in operation then such finding being pure finding of fact - appeal is found to be devoid of any merit - against assessee.
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