1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.179 OF 2007 The Commissioner of Central Excise and Customs. ...Appellant. vs. M/s.Metal Gems. ...Respondent. --- Mr.Y.R.Mishra with S.D.Bhosale, for Appellant. Mr.P.K.Shetty with Ms.Nareena Kumar, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16TH July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perusal of the order impugned shows that there is a finding of fact recorded by the Tribunal that it is not a case of any clandestine activities 2 on the part of the assessee and there was no malafide intention to evade duty. These are purely question of facts. No question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---