IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.278 OF 2007 Dr.Writer’s Food Products Pvt.Ltd. ..Appellant V/s. The Customs, Excise & Service Tax Appellate Tribunal & Others ..Respondents Mr.D.B. Shroff with Mr.V.N. Ansurkar & Mr.Vinod Kothari i/by Apex Law Partner for the Appellant. Mr.K.R. Chaudhari with Mr.N.P. Sharma for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. Both the authorities below have given cogent reasons for holding that the appeal filed by the appellant was hopelessly barred by law of limitation. What is pertinent to be noted here is that even if the explanation given by the appellant about the letter dated 24-8-2000 is accepted. Fact remains that on the basis of the said order passed in the year 2001 demand was made on 13-11-2003 and the amount was paid from 6-1-2003 to 5-3-2004 and, therefore, the authorities below were justified in holding that the case of the appellant that he received copy of order only on 9-7-2004 cannot be accepted. 3. The larned counsel appearing for the appellant also relied on order dated 19-7-2007 passed in Writ Petition No.4680 of 2008. It is obvious that the said order was passed in a petition filed for waiving the condition of pre-deposit. The observations made in the writ petition are only for the purpose of deciding as to how much amount shall be deposited by the petitioner as condition precedent for entertaining the appeal. Those observations are made only to decide the writ petition and they are not relevant for deciding the appeal on merit. 4. We find that the findings recorded are essentially findings of fact. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.