2009 (2) TMI 842 - HC - Central Excise

Summary

Issues involved: Appeal filed by revenue u/s 35-G of the Central Excise Act against Tribunal's order upholding Commissioner's order regarding input usage in manufacturing goods.

Details of the judgment:

1. Factual findings by Tribunal: Tribunal found recipients used inputs in manufacturing goods cleared on duty payment, with no evidence of alternate input source. Similar orders in 21 appeals dismissed previously, establishing consistency principle.

2. Usage of inputs: Firm findings that inputs used in final product, no evidence of alternate input supply method. No substantive question of law u/s 35-G of the Act arises for adjudication.

3. Decision: Appeal dismissed as no grounds for admission found, in line with previous consistent rulings and lack of legal questions for consideration.