- (1.) HEARD the learned counsel for the petitioner. This reference petition has been preferred against the order dated October 9, 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, whereby the appeal filed by respondent No. 2 assessee, has been allowed.
(2.) WE have examined the order -in -original and the orders passed by the appellate authority as well as the Appellate Tribunal. The dispute was only in respect of Modvat credit of Rs. 1,53,456 which was denied to the assessee on the ground that it had not availed of the credit on the basis of the duplicate copy of invoice and the same is being claimed on the strength of the original copy of invoice. The learned Tribunal considered the submissions of both the parties and while relying upon its own larger Bench judgment in the case of CCE v. Avis Electronics P. Ltd. reported in : [2000]117 ELT 571 (Trib. -Delhi) [LB] allowed the credit of Rs. 1,53,456 to the assessee as it had given intimation regarding loss of duplicate copy of invoice before taking credit.
(3.) AFTER considering the submissions of the learned counsel for the petitioner, we find that the question involved in the present case relates to the question of fact and the finding of fact recorded by the Appellate Tribunal in this regard, cannot be interfered with. In our view, no substantial question of law arises, in the facts and circumstances of the present petition. We find no force in the matter. The reference is, accordingly, rejected.;