: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY Ordinary Original Civil Jurisdiction Ordinary Original Civil Jurisdiction Ordinary Original Civil Jurisdiction Central Excise Appeal No.277 of 2007 Central Excise Appeal No.277 of 2007 Central Excise Appeal No.277 of 2007 The Commissioner of Central Excise & Customs, Nashik Commissionerate. ...Appellant. V/s. M/s.Siemens Ltd. ...Respondents. Mr.Bhat a/w Mr.J.B.Mishra i/by Y.S.Bhate , advs. for the Appellant. Mr.Prakash Shah i/by PDS Legal , adv. for the Respondents. CORAM: F.I.Rebello & CORAM: F.I.Rebello & CORAM: F.I.Rebello & J.H.Bhatia,JJ J.H.Bhatia,JJ J.H.Bhatia,JJ. DATE : 21st April, 2009. DATE : 21st April, 2009. DATE : 21st April, 2009. P.C.: P.C.: P.C.: 1. The Appellate Authority had passed two orders, one in the matter of classification and the other in the matter of refund. Against both the orders, Revenue preferred two independent appeals. So far as the appeal against refund is concerned, that appeal has been dismissed. Rectification applications taken out are also dismissed against which the present appeal. 2. However, the appeal against the classification is concerned, the same is still pending before the Tribunal. Duty payable would be based on the classification . As it now stands, the duty has already been refunded to the respondents herein. In these circumstances, the present : 2 : appeal can be disposed off by passing the following order: i. In the event, the appeal, which is pending and preferred by the Revenue before the CESTAT goes in favour of the Revenue, Tribunal to pass appropriate consequential orders in the matter of restitution. ii. In the event, no such orders are passed, it will be open to the appellant herein to apply for recall of the order. 3. With these observations, appeal stands disposed off. (F.I.Rebello, J.) (F.I.Rebello, J.) (F.I.Rebello, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.)