(A.M. Khanwilkar, Abhay S. Oka and C.T. Ravikumar, JJ.)
Commissioner of Central Excise Chandigarh I ____________ Appellant;
v.
Super Cassettes Industries Ltd. _____________________ Respondent.
Civil Appeal No. 6760 of 2021, decided on April 6, 2022
The Order of the court was delivered by
Order
1. Heard learned counsel for the parties.
2. The issues raised in this appeal are essentially to invite us to overturn the finding of facts recorded by the Adjudicating Authority and which came to be confirmed by the Appellate Tribunal. We see no reason to deviate from the concurrent view taken including by the Appellate Tribunal.
3. Hence, the civil appeal is dismissed.
4. Pending applications, if any, stand disposed of.
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