:1: bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.27 OF 2010 The Commissioner of Central Excise ..Appellant Vs. M/s.Madhu Tex Ind. Ltd. ..Respondent Mr.R.V.Desai, Senior Advocate with Mr.R.B.Pardeshi for appellant. Mr.M.H.Patil for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 12TH APRIL,2010 P.C. Heard. Perused appeal. Mr.Desai tried to find fault with the order of the Tribunal relying upon the portion mentioned in the show cause notice reading as under: Shri Punjabi admitted that the value of grey fabrics as shown in the aforesaid bills was correct and higher compared to the value declared for the fabrics processed from such grey fabrics. He also agreed to pay the differential Central Excise duty on the revised assessable value, in all such cases where the department is in possession of such grey bills showing higher value, after taking into account the actual grey value as per the grey bills. However, he added that M/s.Madhu Tex Industry have paid duty on the lower assessable value on the basis of instructions from the Merchant Manufacturers. They were under the impression that whatever documents/bills are submitted by them were in order. 2. Mr.Desai also took us through the Order-in-original and relied upon following extracted portion: :2: Shri Punjabi admitted that the value of grey fabrics as shown in the aforesaid bills was correct and higher compared to the value declared for the fabrics processed from such grey fabrics. He also agreed to pay the differential Central Excise duty on the revised assessable value, in all such cases where the department is in possession of such grey bills showing higher value, after taking into account the actual grey value as per the grey bills. However, he added that M/s.Madhu Tex Industry have paid duty on the lower assessable value on the basis of instructions from the Merchant Manufacturers. They were under the impression that whatever documents/bills are submitted by them were in order. On security of the record of assessee, 88 Grey Bills were found showing delivery of 80,405.45 L.Mtrs. of grey fabrics M/s.Madhu Tex Industries, out of which 75,950.10 L.Mtrs. were processed and cleared from the factory. Details of which are as shown in Annexure ‘B’ to Show Cause Notice. 3. In order to verify the correctness of these two statements as to whether the respondent M/s.Madhu Tex Industries agreed to pay differential central excise duty on the revised assessable value, we were taken through the above extracted portion. We, nowhere could get such a statement. On being asked, Mr.Desai stated that no such statement is to be found in the statement of Mr.Punjabi. Under these circumstances, the reliance placed on these statements extracted hereinabove are contrary to the above. The Tribunal has recorded its findings based on the appreciation of evidence. Apart from this, the Tribunal has also taken into account the law laid down by the apex Court in the case of CCE, Mumbai Vs. Lajay Dyeing & Bleaching (2008) 224 ELT 345 (SC), subsequently followed by the Tribunal in the case of Vishnu DYG & PTG Works 2008(221) ELT 369 (T-Mum). In the above view of the matter, no substantial question of law is involved in the matter. Hence, the appeal stands dismissed in limine with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)