IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.295 OF 2006 The Commissioner of Central Excise Pune - I Commissionerate ..Appellant. V/s. M/s.Telco Ltd. ..Respondent. Mrs.S.V.Bharucha with Ms.S.D.Bhosale for the Appellant. Mr.Jitendra Motwani i/b.PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 23RD JULY, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. There is a finding of fact recorded that the fraud which is mentioned in the question of law framed in the appeal was committed by the suppliers of the respondent and not by the respondent. The tribunal, therefore, in our opinion has taken correct view. 3. No substantial question of law arises in this appeal. The appeal is dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.