2012 (4) TMI 556

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.... ORDER This is an appeal filed by the Revenue (Commissioner of Excise) under Section 35(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 T....

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..... Steel Authority of India Ltd., Bhilai Steel Palant, Bhilai, Distt. Durg, C.G. was entitled to claim credit of duty 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 c....

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....ivery is essentially, a question of fact and once such finding had been recorded concurrently by two appellate authorities 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 que....