hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 38 OF 2009 The Commissioner of Central Excise ... Appellant Versus M/s. Bhor Industries Ltd. ... Respondent Mr. R.V. Desai, Sr. Advocate with Mr. Rohit Pardeshi for the Appellant. Mr. P.M. Jadhav with Mr. V.P. Sawant for Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 10TH JUNE, 2009 P.C. The issue pertains to the appropriation of the amount deposited as pre deposit for the hearing of appeal. The learned tribunal after considering the contention and the case laws, has rightly come to the conclusion that the amount of pre deposit cannot be adjusted. There is also finding of fact that on the date when the amount was sought to be adjusted there are no outstanding. We find no question of law would arise. Consequently there is no merit in the appeal which is accordingly dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)