TMI Blog2018 (9) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... , and on the appreciation of the same, has rendered a finding of fact that the Assessment during the relevant period were provisional. This finding of fact is not shown to be perverse in any manner. On the available facts, the view taken by the impugned order of the Tribunal is a possible view - this being a question of fact which is not shown to be perverse, would not give rise to any substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is a common order, which allowed the Respondent-Assessee's appeal and dismissed the Revenue's Appeal from the order dated 13th August, 2004 passed by the Commissioner of Central Excise, Mumbai. 2. Revenue urges the following questions of law for our consideration: (a) Whether the CESTAT was right in holding that the assessment was provisional and was not finalized for the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rievance was that the order of the Commissioner did not confiscate the land and building under Rule 173Q of the Rules as proposed in the show cause notice. 5. The impugned order of the Tribunal on examination of fact, came to the conclusion that the Assessments were provisional. The aforesaid finding of fact was reached while accepting the claim of the Respondent that if the Assessments were al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Revenue that the Assessment were not provisional and the impugned order of the Tribunal was not justified in holding that the during the relevant period, Assessment were provisional. 7. We find that the impugned order of the Tribunal on the basis of the record available before it, and on the appreciation of the same, has rendered a finding of fact that the Assessment during the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of law. Thus not entertained. 9. So far as Question 2 is concerned, Mr. Bangur, learned Counsel appearing for the Revenue, having specifically stated that the Revenue does not agitate the issue of penalty not being imposable even when the Assessment is provisional, renders the question No.2 as proposed academic in the present facts. Thus, not entertained.. 10. Accordingly Appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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