IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A. No.7 of 2009 Date of Decision:- 22.04.2009 Commissioner of Central Excise, Commissionerate, Rohtak ....Petitioner(s) vs. M/s.H.B.Wooltex (P) Ltd., Kabri Road, Panipat ....Respondent(s) *** CORAM:-HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH *** 1) Whether Reporters of the local papers may be allowed to see the judgment? 2) To be referred to the Reporters or not? 3) Whether the judgment should be reported in the Digest? *** Present:- Mr.Sanjeev Kaushik, Advocate, for the appellant. M.M.KUMAR, J. The Tribunal has recorded a categorical finding that there was no evidence on record to show that the respondent-H.B.Wooltex (P) Ltd. cleared yarn on cones under the guise of plain-reel hanks. It has further been found that there was an allegation against another company, namely, Lakshmi Trading Company that on various dates whatever yarn was received by it, was yarn on cones whereas the respondent had shown the clearance as yarn on hanks without clearance of payment of duty. The Accountant of Lakshmi Trading Company in his statement had stated that it was receiving yarn on cones and on hanks from various mills, therefore, no evidence could be found to connect the respondent-H.B. Wooltex (P) Ltd. C.E.A. No.7 of 2009 -2- with the clandestine removal of goods. These are pure findings of fact which would not constitute any question of law within the meaning of Section 35(B) of the Central Excise Act, 1944 warranting admission of the appeal. Accordingly, the appeal fails and the same is dismissed. ( M.M.KUMAR ) JUDGE April 22, 2009 ( AUGUSTINE GEORGE MASIH ) poonam JUDGE