(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commnr. Of Central Excise, Hyderabad __________ Appellant
v.
M/s. Electronics Corpn. Of India Ltd. _____________ Respondent
Civil Appeal Nos. 6499-6503 of 2003, decided on July 31, 2015
The Order of the court was delivered by
Order
1. Pure finding of fact is arrived at by the Commissioner while closing the proceedings as well as the Tribunal while confirming the order of the Commissioner, to the effect that the ECIL (Electronics Corporation of India) and the joint venture of the ECIL & and OSI (M/s. Opto Sensors Inc.), namely, are not related persons.
2. After going through the orders of the authorities below, we find that this finding of fact was arrived after going through the detailed material which was placed on record. We do not see any reason to interfere with the same, particularly, when we find that no substantial question of law arises for consideration.
3. The appeals are dismissed accordingly.
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