Collector of Central Excise, Nagpur Vs. Eros Metal Works - Court Judgment |
| Excise |
| Supreme Court of India |
| Apr-11-1988 |
| Civil Appeal Nos. 722-23 of 1988 |
| S. Ranganathan and; Sabyasachi Mukharji, JJ. |
| JT1988(2)SC95a; 1988Supp(S)SCC341 |
| Collector of Central Excise, Nagpur |
| Eros Metal Works |
| From the Order Dated 30.04.1987 of the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal Nos. 246 and 247/86-D |
- order1. these are appeals from the order of the tribunal. the question was whether steel furniture was manufactured with the aid of power or without the aid of power. the tribunal has come to the finding in favour of the respondent on the basis of evidence on record. we find that there is no violation of any principle of law, as such, and the view taken is a possible view of the matter. in that view of the matter we decline to admit the appeals. the appeals are, therefore, dismissed.
ORDER
1. These are appeals from the order of the Tribunal. The question was whether steel furniture was manufactured with the aid of power or without the aid of power. The Tribunal has come to the finding in favour of the respondent on the basis of evidence on record. We find that there is no violation of any principle of law, as such, and the view taken is a possible view of the matter. In that view of the matter we decline to admit the appeals. The appeals are, therefore, dismissed.