Judgment N.K.Sodhi, J. 1. The assessee herein is engaged in the manufacture of M.S. Ingots. On 10-5-1995 the Officers of the Department visited the factory premises and physically verified the stocks of finished goods and found shortage of 31.190 Metric tons of steel Ingots. During the search some slips were recovered from the gate of the factory premises. During investigation the assessee produced the record and out of 108 entries regarding weighment, it was able to reconcile all the entries except three. The adjudicating authority confirmed the demand on the assessee holding that entries made in the private slips recovered from the premises could not be co-related with the companys statutory record. A penalty was imposed on the assessee and also on the Managing Director. The order was upheld by the Commissioner (Appeals), Chandigarh. Feeling aggrieved by these orders, the assessee and the Managing Director both filed appeals before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi [2001 (131) E.L.T 380 (Tri. - Del.)]. On a consideration of the material placed on record, the Tribunal came to the conclusion that the remaining three slips recovered from the gate of the factory premises also co-related with the records of the company and the explanation furnished by the assessee was accepted. Consequently, the, appeal was allowed and the impugned orders imposing penalty set aside. It was then that the present petition was filed under Section 35H(1) of the Central Excise Act, 1944 with a prayer that the respondents be directed to state the case and refer the question of law which, according to the Department, arises from the order of the Tribunal. 2. We have heard Counsel for the petitioner and perused the impugned order of the Tribunal. The sole question which arises is whether the view of the Tribunal that the three slips recovered from the gate of the factory premises co-related with the statutory record is correct. The Tribunal accepted the explanation furnished by the assessee and recorded a finding in its favour holding that the slips co-related with the record. Consequently the orders imposing penalty were set aside. In our opinion, no question of law arises from the order of the Tribunal and, therefore, the petition is dismissed.