M/S. Super Forging & Steel Ltd. v. Commissioner Of Central Excise, Kolkata Iv Commissionerate

O - 352

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Central Excise] ORIGINAL SIDE CEXA/15/2018 M/S. SUPER FORGING & STEEL LTD.

VS COMMISSIONER OF CENTRAL EXCISE, KOLKATA - IV COMMISSIONERATE BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 4th April, 2024 Appearance :

Smt. Manasi Mukherjee, Adv.

...for the respondent.

1. Case called out. None appears for the appellant. Smt. Manasi Mukherjee, learned counsel for the respondent, is present.

2. This appeal has been filed for setting aside the order dated 30th November, 2017 in Appeal No.E/509/2007 (M/s. Super Forgings & Steel Ltd. Vs. Commissioner of Central Excise, Kolkata - IV) passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata.

3. We have perused the impugned order and we find that the findings recorded by the tribunal are findings of fact based on relevant evidences on record. No substantial

question of law is involved in this appeal and the appeal is, therefore, dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) Sd/