IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION. ORIGINAL CIVIL JURISDICTION. ORIGINAL CIVIL JURISDICTION. CENTRAL EXCISE APPEAL NO. 22 OF 2004. Commissioner of Central Excise, Mumbai II. ... Appellant.. V/s. Micronet Computer Service P.Ltd. ... Respondents. Mr.P.S. Jetly with Mr. R.C. Master for the appellant. None for the respondents. CORAM CORAM CORAM : V.C.DAGA & J.P.DEVADHAR, JJ. : V.C.DAGA & J.P.DEVADHAR, JJ. : V.C.DAGA & J.P.DEVADHAR, JJ. DATED DATED DATED : 8.6.2006. : 8.6.2006. : 8.6.2006. P.C. P.C. P.C. : : : ---- ---- ---- . Herned learned Counsel appearing for the Appellant- Revenue. . This appeal was admitted on 9th June 2005 on the following substantial question of law: . "Whether on the circumstances of the case the Tribunal was right in law in allowing the appeal on the ground that the Revenue had failed to establish that the inputs were not received by the Respondents or were not duty paid or were not used overlooking the legal obligation in Rule 57G read with Rules 52A of Central Excise Ruled, 1944 and Notification 33/94 CE(NT) dated 04.07.1994 read with Notification No. 2/95 CE(NT) dated 19.1.95 which made it mandatokry for preprinting Serial number on the invoice." . Having heard learned Counsel for the Revenue and having gone through the impugned order as well as judgment of the Tribunal in the case of Commissioner of Central Excise, Ahmedabad vs. Satyen Dyes 2001 (134) ELT 655 (Tr.-LB), we find no material to take a contrary view. 2. The view taken by the Tribunal is a reasonable and possible view. Finding of fact is recorded by the Tribunal based on evidence available on record. 3. No substantial question of law is involved in the appeal. Appeal is, therefore, dismissed with no order as to costs. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)