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2008 (7) TMI 423 - HC - Central ExciseWhether in the facts and circumstances of the case, the Tribunal is justified in holding that there was no allegation of deliberate act or omission on the part of the respondent for wrongly taking credit and holding it to be case of bona fide mistake, subsequently rectified despite evidence on record as regards wilful and wrongful availment of modvat credit taken with guilty mind to misutilize the facility of availment of modvat credit? Whether the Tribunal is justified in holding that there was no mala fide intention of wrongful availment of credit despite evidence that such invalid/wrongful availed modvat credit was utilized for the purpose of payment of central excise duty on excisable goods manufactured and cleared by the respondent ? Held that:- If, in the light of the aforesaid findings of fact, the Tribunal has come to the conclusion that this is basically a case of bona fide mistake which has been subsequently rectified, the High Court does not find any error of law which would warrant interference. Primarily, the matter has been decided on the basis of the facts and evidence on record.In the circumstances, no question of law, as proposed or otherwise, much less a substantial question of law can be said to arise out of the impugned order of Tribunal. Accordingly, both the appeals are dismissed.
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