COMMISSIONER OF CENTRAL EXCISE Vs. POOJA FORGE LTD

JUDGEMENT

(1.) This appeal filed under Section 35G of the Central Excise Act, 1944 is directed against the order dated 3-1-2006 (Annexure P.3) passed by the Custom, Excise and Service tax Appellate Tribunal, New Delhi holding that the assessee-respondent had two units and the capital goods were moved between those two units of the assessee. It has further been found that the capital goods were used in the manufacturing of the same final product and the case did not involve any disposal or alienation of modvated capital goods which would warrant denial of Modvat credit. The Tribunal has also held that the imposition of penalities were not justified.

(2.) After hearing learned counsel at some length, we find that no substantial question of law would arise for determination of this Court because these are pure findings of facts. As to whether the assessee-respondent had two units of one entity or there two different entities is necessarily a question of fact which is further fortified from the fact that only one registration has been made. Had there been two units then the assessee would have been compelled for registration of both independently. Therefore, there is no merit in the appeal and same is accordingly dismissed.