COMMISSIONER OF CENTRAL EXCISE Vs. SAINA INDUSTRIES

JUDGEMENT

(1.) Heard the learned Counsel for the Appellant. The Appellant has sought to raise the following two questions of law -

(2.) We have perused the order passed by the CESTAT dated 5th January, 2005. In paragraph - 8, there is a clear finding that the Department attempted to show that the sheets as received in the factory did not emanate from the duty paid coils and in paragraph-11, the Tribunal has observed that the Department did not establish that the sheets found in the Appellants premises were made out of non-duty paid coils. The weight of the coils on which duty is paid tallies with the weight of the sheets on which credit was taken. It shows that there is a broad co-relation between the coils and the sheets. The Appellants are therefore entitled to the credit.

(3.) Under the aforesaid facts and circumstances of the case, we do not find any substantial question of law in the above appeal, in view of the findings given by the CESTAT. Appeal stands dismissed.