1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE CENTRAL EXCISE APPEAL NO.26 OF 2006 The Commissioner of Central Excise, Mumbai-V, Mumbai. Appellant vs. M/s.Allied Instruments Pvt.Ltd. Respondents Mr.S.M.Shah with Mr.Y.R.Mishra for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 24th March, 2006 P.C. Heard Mr.S.M.Shah, the learned counsel for the appellant. 2. In paragraph 4 of the impugned order, the Tribunal has supplied the reasons as to why the imposition of penalty was not called for. The Tribunal has also directed that the valuation needs to be re-determined by the Commissioner as per the formula prescribed by the Apex Court in the case of Ujagar Prints, 38 ELT 535. 38 ELT 535. 38 ELT 535. 3. We find no infirmity in the order of the Tribunal. 4. No substantial question of law arises. 5. Appeal is dismissed. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)