2006 (7) TMI 219 - HC - Central Excise

Appeal Dismissed, Tribunal's Findings Upheld, No Costs

The High Court of Judicature at Bombay dismissed the appeal in limine with no order as to costs. The Tribunal's findings of fact regarding actual duty ... Findings of fact - entitlement to actual credit - deemed credit versus actual duty - no interference with factual findings - substantial question of law - alternate plea before the TribunalFindings of fact - entitlement to actual credit - deemed credit versus actual duty - The Tribunal's factual finding that the deemed credit taken was less than the actual duty paid and that the appellant was entitled to actual credit was not open to interference in this appeal. - HELD THAT: - The Tribunal recorded that the actual duty on yarn contained in the grey fabrics, as reflected in Central Excise invoices issued by spinning units to textile mills, exceeded the deemed credit taken by the appellant, and therefore accepted the appellant's claim to actual credit. The High Court treated that conclusion as a finding of fact and declined to re-adjudge the factual record on appeal. The Court observed that an alternate plea may be advanced before the Tribunal in light of the Apex Court's decision in National Thermal Power Co. Ltd. v. C.I.T., but this did not convert the Tribunal's factual conclusion into a substantial question of law warranting interference. [Paras 2, 3, 4]Tribunal's factual finding upheld; no interference with the finding that the appellant is entitled to actual credit.Substantial question of law - alternate plea before the Tribunal - Whether the appeal raised any substantial question of law warranting this Court's intervention. - HELD THAT: - Having examined the Tribunal's reasoning and its factual findings, the High Court concluded that no substantial question of law arises for determination. The Court noted that the appellant remains free to press any alternate plea before the Tribunal, referring to the Apex Court's authority, but that circumstance did not create a justiciable legal question for this appellate forum. [Paras 3, 4, 5]No substantial question of law is involved; the appeal is dismissed in limine.Final Conclusion: The High Court dismissed the appeal in limine, declined to interfere with the Tribunal's factual finding that actual duty exceeded the deemed credit and that the appellant was entitled to actual credit, and observed that any alternate plea may be advanced before the Tribunal. The High Court of Judicature at Bombay dismissed the appeal in limine with no order as to costs. The Tribunal's findings of fact regarding actual duty paid on yarn contained in grey fabrics were upheld. An alternate plea can be taken before the Tribunal based on a previous judgment. No substantial question of law was found in the appeal.