1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL LODGING NO.31 OF 2008 M/s. Bhor Industries Ltd. ...... Appellants. v/s Union of India & anr. ........ Respondents. ------ Mr. V.P. Sawant for the applicants in Notice of Motion. Mr. Y.S. Bhate for the respondents. ------- CORAM: SWATANTER KUMAR, C.J. AND V.M.KANADE, J. DATE : 20TH JUNE, 2008. P.C.: 1. With the consent of the parties, appeal is taken up for hearing. 2. We have heard the learned Counsel for the appellants. The challenge is to the order passed by the Vice President of Tribunal in Appeal No.E/1219/06. It has been noticed in the impugned order that the goods were not transferred to their own unit at Bhor and there were two independent units 2 separately registered. Based on this factual matrix, it was decided that the appellant is not entitled to the refund of the duty which was paid at the stage of investigation. It is a matter of fact as to whether the appellant failed to show that they have not passed on the incidence of duty to their buyer or customer. All these raises question of facts much less the question of law. 3. We, therefore, see no reason to interfere with the impugned order. Appeal is dismissed, leaving parties to bear their own costs. CHIEF JUSTICE V.M. KANADE, J.