IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVL JURISDICTION CENTRAL EXCISE APPEAL NO. 40 OF 2010 The Commissioner of Central Excise ... Appellant. V/s. Navnitlal Pvt.Ltd. ... Respondent. P.S.Jetly for the appellant. Ms.A.Hindergi i/b. M.H.Patil for the respondent. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 7th June 2010. P.C. : Heard learned counsel for the parties. Perused appeal and impugned order. 2. This appeal is directed against the order dated 7th October, 2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench. The Tribunal in paras-8, 10 and 11 has recorded its finding of fact stating therein that there was no suppression of fact on the part of the assessee and that the respondent assessee was under bonafide belief based on the provisions of law and letters exchanged with the department. The correspondence exchanged by the respondent assessee was placed before us. We are satisfied that the findings of fact recorded by the Tribunal are based on material available on record. No perversity could be demonstrated during the course of hearing. In the circumstance, the view taken by the Tribunal cannot be faulted. Appeal is, thus, dismissed in limine with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)