Commissioner of C. Ex. Vs. Prism Cement Ltd.

- indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadorder1. this is a central excise appeal under section 35g of the central excise act, 1944. only one question of law has been framed by the appellant namely, 'whether refund can be sanctioned to the respondents without satisfying the requirement of principle of unjust enrichment'. a perusal of the tribunal's order dated 24-10-2005 shows that both the tribunal and the commissioner (appeals) have recorded a finding that no unjust enrichment has taken place. for recording this finding, reliance has been placed upon a certificate from a chartered accountant and books of account (general ledger) for the relevant period.2. it appears that the contention of the appellant was that this material i.e., certificate of the chartered accountant and the books of account were not sufficient for recording a finding that there was no unjust enrichment. sufficiency of evidence and findings of fact are not matters on which an appeal can be entertained.the appeal is, therefore, dismissed.