In fine, we find no grave abuse of discretion in the COMELECs decision to dismiss the petition for disqualification. The conclusion that petitioners evidence is insufficient to support the charge of violation of Section 68 of the Omnibus Election Code was arrived at only after a careful scrutiny of the evidence at hand, especially of the videotapes of petitioner. This is clearly evident from the discussion of the COMELEC First Division, in the Resolution dated July 2, 1998, which quoted extensively from the pleadings and evidence of petitioners, and provided adequate explanation for why it considered petitioners evidence insufficient and unconvincing. Clearly, where there is no proof of grave abuse of discretion, arbitrariness, fraud or error of law in the questioned Resolutions, the Court may not review the factual findings of COMELEC, nor substitute its own findings on the sufficiency of evidence.[28] Finally, the foregoing conclusion is without prejudice to the election protest and election offense cases involving the same parties pending with public respondent COMELEC. WHEREFORE, the petition is DISMISSED. The assailed COMELEC Resolutions dated July 2, 1998 and December 1, 1998, dismissing the petition for insufficiency of evidence and lack of merit, and affirming the proclamation of private respondent Benjamin Abalos, Jr. as duly elected mayor of Mandaluyong City, are hereby AFFIRMED. No costs. SO ORDERED. G.R. No. 168253 March 16, 2007 MAYOR NOEL E. ROSAL, Petitioner, vs. COMMISSION ON ELECTIONS, Second Division, and MICHAEL VICTOR IMPERIAL, Respondents. x- - - - - - - - - - - - - - - - - - - - - - - - x