IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.9 OF 2008 The Commissioner of Central Excise & Customs, Navi Mumbai ..Appellant. V/s. M/s.Ispat Industries Ltd., ..Respondent. Mr.A.S. Rao for the Appellant. Mr.Vikram Nankani with Mr.Vipin Jain & Mr.P.K. Shetty for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. 2. The tribunal after considering the material on record and figures has recorded a finding of fact that the assessee has satisfactorily explained that the credit availed by them was less than the duty paid by them. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.