VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 436 OF 2007 Commissioner of Income Tax-10, Appellant Mumbai Vs. M/s. Premier Automobiles Ltd. Respondent Mr. Vimal Gupta, for the Appellant. Mr. P. Pardiwala with Mr. Sameer Dalal, for the Respondent. CORAM : BILAL NAZKI, & A. A. KUMBHAKONI, J. DATE : SEPTEMBER 23, 2008. PC :- 1. Following question of law is framed in this appeal- Whether on the facts and circumstances of the case and in law the Hon’ble ITAT was justified in holding the Excise Duty liability of the assessee suppliers as the statutory liability of the assessee which in fact is a contingent, contractual liability of the assessee and thereby allowing the deduction of Rs.48,18,539? 2. We do not think that payment of Excise Duty - 2 - liability of the assessee is a contingent contractual liability of the assessee. As such, the question does not fall as question of law. Consequently therefore, appeal is dismissed. Sd/- [ BILAL NAZKI, J.] Sd/- [ A. A. KUMBHAKONI, J.]