1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (LODGING) NO.85 OF 2008 M/s. Supercraft Foundry, Jaisingpur ....... Appellant. V/s The Union of India & Ors. ...... Respondents. ----- Mr. A.V. Bakre for the appellant. Mrs. S.V. Bharucha for the respondents. ------- CORAM: SWATANTER KUMAR, C.J. AND V.M.KANADE, J. DATE : 20TH JUNE, 2008. P.C.: 1. Appeal is taken up for final hearing with the consent of the learned Counsel appearing for the parties. 2. Heard the learned Counsel appearing for the parties. 3. It is not necessary for us to notice the factual matrix of this case in detail. Suffice it to note that challenge is to the order of the Tribunal dated 18th August, 2007 passed in Appeal No.E/1839/06- Mum wherein the Tribunal 2 set aside the finding of fact recorded by the Commissioner of (Appeals) Central Excise Pune-II in his order dated 02/03/2006. This order was in favour of the assessee. The argument raised before us is that the finding recorded in para 3 of the order of the Tribunal are against the basic canons of law of evidence and furthermore the primary onus was upon the Department to show that this was a case of unjust enrichment or that on the basis of the documents produced including income tax returns of the assessee, the amount did not form part of the administrative & selling expenses. 4. The learned Counsel appearing for the Department fairly states that this order be set aside. However, liberty be granted to the tribunal to rehear the matter on merits and pass appropriate orders in accordance with law. 5. In view of the above, we set aside the order dated 18th August, 2007 and remand the matter to the Tribunal for adjudication afresh in accordance with law. 6. Appeal is accordingly disposed of. CHIEF JUSTICE V.M. KANADE, J.