SUPREME COURT OF INDIA

Before:- Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ.

Civil Appeal No.5635 of 1999. D/d. 16.2.2005.

Collector of Central Excise, Bangalore - Appellant

Versus

M/s. Wipro Ltd - Respondent

Central Excise Act, 1944, Section 35L(b) - Appeal to Supreme Court - Supreme Court to interfere in view of the concurrent findings of fact in relation to classification of goods and very small quantum of revenue involved.

[Para ]

JUDGMENT

Ruma Pal, J. - In view of the concurrent findings of fact regarding the classification of the goods in question, and having regard to the further fact that a very small quantum of revenue is involved, we do not deem it fit to interfere with the impugned order.

2. The appeal is accordingly dismissed.

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