1 fa 878.08 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD FIRST APPEAL NO. 878 OF 2008 The Commissioner of Central Excise and Customs, Aurangabad .. Appellant Versus M/s. India Container Ltd. Waluj .. Respondent Shri Alok Sharma, Assistant Solicitor General of India for the appellant. Shri Pradip R. Patil, Advocate for the Respondent. CORAM : SMT. NISHITA MHATRE & S. S. SHINDE, JJ. DATE : 14TH MARCH, 2011. PER COURT : . This appeal has been filed against the order passed on 28th September, 2007 by the CESTAT, Mumbai. Aggrieved by the decision of the CESTAT in rejecting the appeal filed by the appellant, they have approached this Court U/Sec. 35(G) of the Central Excise Act 1944. An appeal U/Sec. 35(G) is maintainable on substantial questions of law. In our opinion, the order impugned in this appeal does not raise any substantial question 2 fa 878.08 of law, which requires the appeal to be entertained. 2. The only issue is about thickness of the tin plates. The CESTAT has observed that the show cause notice itself does not mention the thickness of the tin plates. In these circumstances we see no reason to entertain the appeal. 3. The learned advocate appearing for the appellant submits that on the basis of similar facts, a writ petition has been admitted between the parties in respect of an earlier period. Therefore, he urges that the present first appeal should also be admitted. We are not inclined to accept this submission because a substantial question of law has not been made out in the present first appeal. The appeal is dismissed. [ S. S. SHINDE, J. ] [ SMT. NISHITA MHATRE, J.] bsb/March 11