Collector of Central Excise, Nagpur Vs. Eros Metal Works - Court Judgment

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Subject	Excise
Court	Supreme Court of India
Decided On	Apr-11-1988
Case Number	Civil Appeal Nos. 722-23 of 1988
Judge	S. Ranganathan and; Sabyasachi Mukharji, JJ.
Reported in	JT1988(2)SC95a; 1988Supp(S)SCC341
Appellant	Collector of Central Excise, Nagpur
Respondent	Eros Metal Works
Prior history	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

Excerpt:
- 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.

Judgment:
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.