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COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD versus M/S PRISM CEMENT LTD.

High Court of Judicature at Allahabad

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Commissioner Of Central Excise, Allahabad v. M/S Prism Cement Ltd. - CENTRAL EXCISE APPEAL No. 130 of 2006 [2006] RD-AH 8943 (4 May 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Central Excise Appeal No. 130 of 2006

Hon'ble Sushil Harkauli, J.

Hon'ble Vindod Chandra Misra, J.

This is a central excise appeal under section 35 G of the Central Excise Act, 1944. Only one question of law has been framed by the appellant namely, "whether refund can be sanctioned to the respondents without satisfying the requirement of principle of unjust enrichment". A perusal of the tribunal's order dated 24.10.2005 shows that both the tribunal and the Commissioner (Appeals) have recorded a finding that no unjust enrichment has taken place. For recording this finding, reliance has been placed upon a certificate from a Chartered Accountant and books of account (General Ledger) for the relevant period.

It appears that the contention of the appellant was that this material i.e., certificate of the Chartered Accountant and the books of account were not sufficient for recording a finding that there was no unjust enrichment. Sufficiency of evidence and findings of fact are not matters on which an appeal can be entertained.

The appeal is, therefore, dismissed.

Dated : May 4, 2006

AM/-


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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