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TMI Blog2011 (8) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... instant appeal has been preferred by the appellant seeking dismissal of order dated 19-10-2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (henceforth 'the Tribunal') in Excise Appeal No. 549 of 2009-SM(BR), whereby the appeal preferred by the appellant has been rejected. 3. Facts of the case, in brief, are that during the course of audit of books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected by the Tribunal. 4. Learned counsel for the appellant argued that the respondent has suppressed material fact and it never intimated the said fact through any correspondence, report, return or any document on its own accord and the fact of availing inadmissible credit on capital goods imported under DEPB Scheme came to the notice of the appellant only during the course of statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat High Court in CCE & Cus., Surat-II v. MTZ Polyfilms Ltd. - 2010 (256) E.L.T. 539 (Guj.). We are in respectful agreement with the decision of the Gujarat High Court in MTZ Polyfilms Ltd. Thus, the decision of the Tribunal that it was not a case of suppression of facts on the part of the respondents from the Department, is purely a finding of fact and it cannot be said that the finding of fact r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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