2012 (4) TMI 556 - HC - Central Excise

Summary

Issues Involved:
Appeal filed by Revenue u/s 35(G) of Central Excise Act against Tribunal's order allowing the appeal of the assessee. Question of substantial question of law u/s 35(G) for admitting the appeal.

Summary:
The High Court of Chhattisgarh heard an appeal filed by the Revenue u/s 35(G) of the Central Excise Act against the order of the Tribunal that favored the assessee. The main issue was whether the appeal involved any substantial question of law as per Section 35(G) of the Act. The Tribunal had ruled in favor of the assessee, a Government of India company, regarding the claim of duty credit on capital goods received by them. Both the Commissioner and the Tribunal found in favor of the assessee, stating that they had received the goods and complied with the necessary requirements to claim credit. The High Court noted that the question of whether the assessee received the capital goods and provided the required documents was a question of fact. Since both appellate authorities had already decided in favor of the assessee, the High Court was bound by those findings and could not reexamine the issue. The Court dismissed the appeal, stating that there was no substantial question of law involved. The Court rejected the need to interpret Rule 57(T)(3) as urged by the Revenue, as it was not necessary for the current case.

In conclusion, the High Court dismissed the appeal filed by the Revenue in limine, as it did not involve any substantial question of law.