IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.618 of 2009 COMMISSIONER OF CENTRAL EXCISE GOVT. OF INDIA, PATNA, 3RD FLOOR, C.R. BUILDING, BIR CHAND PATEL PATH, P.S- KOTWALI, TOWN AND DISTRICT- PATNA………………………….RESPONDENT/APPELLANT Versus M/S BATA INDIA LTD., DIGHA PATNA (BIHAR)…………………………APPELLANT/RESPONDENT ----------- For Appellant- Mrs Nivedita Nirvikar, Adv Mrs. Archana Sinha, Adv For respondent- Mr. D.V. Pathy, Adv. ---------- 04/ 25-Aug-2010 On hearing the parties we find that the impugned order of the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata dated 11.06.2009 passed in Appeal No. EDM-498/05 does not raise any issue of law requiring determination by this Court for the purpose of deciding the claim of the appellant. The facts and the issues of law have been properly considered by the Tribunal and its finding in paragraph-7 and 8 of the impugned order do not require any interference. We find no merit in this appeal. It is, accordingly, dismissed. perwez (Shiva Kirti Singh, J.) (Hemant Kumar Srivastava,J.)