1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.91 OF 2009 The Commissioner of Central Excise, Raigad ..Appellant Versus M/s.Modernova Plastyles Private limited ..Respondent. Mr.R.V. Desai with Mr.Rajinder Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 4TH NOVEMBER 2009 P.C. : 1. Heard learned senior Advocate for the appellant. Perused appeal. 2. Having seen the order passed by Hon’ble Mr.K.K. Agarwal, Member (Technical) of the Tribunal, who, after decision of the Larger Bench came to the conclusion that the issue involved revolve around interpretation of statute as such there was no intention to evade duty on the part of the respondent. The very fact that the issue itself was referred to the Larger Bench for consideration, that by itself shows that the matter did involve interpretation of the provisions of the Act. If that be so, the view taken in the impugned is in consonance with the fact situation. No fault can be found with the view taken by the tribunal. It is a reasonable and possible view. 3. In the above view, the Appeal is without any merit. The same is, thus, dismissed in limini with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)