Collector of Central Excise, Nagpur

Vs

M/s. Eros Metal Works

Civil Appeal Nos. 722-23 of 1988

(Sabyasachi Mukharji, S. Ranganathan JJ)

11.04.1988

ORDER

These are appeals from the order of the Tribunal. The question was whether steel furniture was manufactured with the aid of power or without the aid of power. The Tribunal has come to the finding in favour of the respondent on the basis of evidence on record. We find that there is no violation of any principle of law, as such, and the view taken is a possible view of the matter. In the view of the matter we decline to admit the appeals. The appeals are, therefore, dismissed.