JUDGMENT : Delay in filing substitution application is condoned. 2. Substitution allowed. 3. The question on which the liability can be determined is whether the goods in question come within the meaning of `furnishing fabrics'. That is a question of fact. The Tribunal has weighed the evidence and in the facts and circumstances of this case has held against the Revenue. We see no reason to interfere as, in our view, no question of law arises for determination. Even otherwise the amount involved is small and the unit is closed since long. Hence, the Civil Appeals are dismissed with no order as to costs.