1 cexa-136.05 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 136 OF 2005 The Commissioner of Central Excise, Mumbai. ... Appellant. V/s. M/s.Dhanesh Textiles Ind.P.Ltd. and another. ... Respondents. R.G.Bhatt with J.B.Mishra for the appellant. D.B.Shroff, Senior Advocate i/b. Pardiwala and Co. for the respondents. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 31st August 2010. P.C. : Heard learned counsel for the appellant- Revenue and learned counsel for the respondents. Perused appeal. 2. This appeal has been admitted vide order dated 18th January, 2006 to consider the following questions of law said to be the substantial questions of law: “a. Whether the interest of the Assessee in other factories engaged in weaving and knitting of fabrics is a proprietary one? 2 cexa-136.05 b. Whether the Assessee is entitled to the benefit of Compounded Levy Scheme under Notification Nos.36/98, 19/2000 and 32/2001 of Central Excise as they have proprietary interest in other factories engaged in the weaving or knitting of fabrics? c. Whether the Supreme Court judgment in the case of CCE, New Delhi Vs. M/s. Modi Alkalies & Chemicals Ltd., 2004 (171) ELT 155 (S.C.), which is in favour of the Revenue has been wrongly applied as being in favour of the assessee by the Hon’ble CESTAT ? 3. We were taken through the order of the Tribunal. The Tribunal after examining factual matrix and evidence available on record has rightly considered the issue as to whether M/s.Dhanesh Textile Industries Pvt.Ltd. had any proprietary interest in M/s.Dhanesh Industries or M/s.Ruby Silk Mills. The Tribunal has recorded following finding: “8. We, therefore, hold that Dhanesh Textile Industries Pvt.Ltd. has no proprietary interest in either Dhanesh Industries or Ruby Silk Mills and is therefore, an “independent processor” within the meaning ascribed thereto under the relevant Notifications. 4. The aforesaid finding of fact recorded by the Tribunal, by no means, can be said to be a perverse finding. The same is based on material available on record 3 cexa-136.05 and appreciation thereof. We concur with the finding recorded by the Tribunal. 5. In the aforesaid view of the matter, we answer all the questions in favour of the assessee and against the Revenue. Appeal is disposed of accordingly with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)