IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 59 OF 2010 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Responsive Industries. ... Respondent. A.S.Rao with S.D.Bhosale for the appellant. Ms.Kiran Doiphode i/b. V.M.Doiphode for the respondent. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 6th July 2010. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. The finding recorded by the Tribunal in para-8 of the impugned order would go to show that the department was well aware of the fact that the respondent was availing credit on the capital goods and, therefore, the department cannot be heard of saying that this fact was suppressed by the assessee from the department. This position is further clear from paras- 5 and 6 of the impugned order; wherein the rival submissions are recorded and, based on that, finding is reached in the impugned order. No fault can be found with the view taken. No substantial question of law is involved. Appeal is, thus, dismissed in limine with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)