IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.248 OF 2007 The Commissioner of Central Excise & Customs, Nasik ..Appellant. V/s. M/s.Madhukar SSK Limited ..Respondent. Mr.R.V. Desai with Mr.A.S. Rao & Ms.S.D. Bhosale for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. The point sought to be raised in this appeal is squarely covered by the judgment of the Supreme Court in the case of CCE, Meerut-II Vs. L.H. Sugar Factories Ltd., reported in 2005 (187) ELT 5 (S.C.). 3. The Appeal, therefore, cannot be entertained. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.