=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.162 OF 2008 APPEAL NO.162 OF 2008 APPEAL NO.162 OF 2008 The Commissioner of Central Excise Thane-II, Dadar (W), Mumbai 400 028 ...Appellant v/s M/s Viraj Impo-Expo Ltd., M.I.D.C., Tarapur, Boisar, District Thane and others ...Respondents Ms S.V. Bharucha for Appellant. Mr Anil Baloni for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel appearing for the sides. The order impugned has been made by the Tribunal on recording a finding that payment of less duty was not with any malafide intention and therefore provisions of section 11D of the Central Excise Act 1944 do not apply. No question of law arises. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)