C.E.A.No.86 OF 2011 #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A.No.86 OF 2011 Date of Order: 19.9.2011 M/s Spintech Inc .....Appellant Vs. Commissioner of Central Excise, Rohtak, Haryana .....Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sanjiv Pabbi, Advocate for the appellant. HEMANT GUPTA, J (ORAL) Present appeal under Section 35-G of the Central Excise Act, 1944 is filed against the order dated 31.8.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short “the Tribunal”). It has been found by the learned Tribunal that when the officers of the Department visited the premises of the appellant, they noticed that the entries relating to the receipt and issue of various inputs in RG-23 Part I register were not made for the periods ranging from 1 month and 2-1/2 months. As the assessee was availing benefit of cenvat credit, therefore, the appellant under obligation to maintain receipt and issue of the inputs on which credit has been taken. Earlier, the Tribunal remanded the matter and after remand the appellant before the Adjudicating Authority produced certain books, which have been named by the Tribunal as private record like blend register and C.E.A.No.86 OF 2011 #2# stock register. The Tribunal found that the appellant had miserably failed to co-relate the entries from the private record that the materials have been utilized for the intended purposes. It has also been noticed that at the time of visit of the officers, no claim has been made about the private records, which was produced only in the year 2002. The findings recorded by the learned Tribunal are, in our opinion, finding of facts. We do not find that any substantial question arises for its decision of this Court. Dismissed. ( HEMANT GUPTA ) JUDGE September 19, 2011 ( JASWANT SINGH ) manoj JUDGE