mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.63 OF 2009 The Commissioner of Central Excise, Pune II. ..Appellant Vs. M/s.Western Precicast Pvt. Ltd..Respondent Mr.A.S. Rao, with Mr. Rajender Kumar, for the Appellant None for the Respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 9th September, 2009 P.C. There are two concurrent findings of fact by the Commissioner (Appeals) and the Tribunal that excise duty was not passed on, on the enhanced price to the ultimate customer. These being purely findings of fact, the question as framed would not arise and consequently Appeal dismissed. (D.G. KARNIK,J.) (F.I. REBELLO,J.)