TMI Blog2012 (4) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... G) of the Central Excise Act, 1944 against the order dated 6-2-2008 passed by Principal Bench, Customs, Excise Service Tax Appellate Tribunal, New Delhi (for short herein after called Tribunal ) in Excise Appeal No. 3694 of 2004-Ex [2008 (225) E.L.T. 319 (Tri. - Del.)]. 2. By impugned order, the Tribunal allowed the appeal filed by the respondent herein (assessee). 3. So the question that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid on certain capital goods received by them in their factory/plant at Bhilai under the cover of invoice or bill of entry. The commissioner held in favour of assessee and the same was upheld by the Revenue. It was held that assessee received the goods on which they were claiming credit and they were able to prove it by tendering documents viz copies of invoices/bill of entries as provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties in assessee s favour then such findings would be binding on the High Court, while hearing appeal under Section 35G ibid. Indeed, this Court cannot in this appeal again examine de novo this fact-finding issue, which does not involve any question of law much less substantial question of law. 7. Learned counsel for the appellant (Revenue) then contended that this Court should interpret Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
