:1: 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 CENTRAL CENTRAL EXCISE APPEAL NO.144 OF 2006 EXCISE APPEAL NO.144 OF 2006 EXCISE APPEAL NO.144 OF 2006 The Commissioner of Central Excise ..Appellant Vs. M/s.Harinagar Sugar Mills Ltd. ..Respondent Mr.S.M.Shah with Mr.A.S.Rao for the Appellant. Mr.M.H.Patil for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 21ST FEBRUARY,2007 : 21ST FEBRUARY,2007 : 21ST FEBRUARY,2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. We have perused the order of the learned Commissioner of Central Excise (Appeals). In paragraph No.5 of the said order, there is clear finding of fact, which reads as under :- "There is no dispute that the inputs had been received in the factory of the Appellant, and were used in the manufacturer of final dutiable products and the inputs were duty paid." 2. In view of the aforesaid finding of fact, there is no substantial question of law involved in the above. In view thereof, the Appeal stands dismissed. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)