IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL No.143 of 2007 The Commissioner of Central Excise. ..Appellant. Mumbai-IV. V/s. M/s Century Textiles and Industries ..Respondent. Mr R. V. Desai with R. Prajapati for the Appellant. Prakash Shah i/b P.D.S. Legal for Respondent. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. DATED: 10TH JULY, 2008. DATED: 10TH JULY, 2008. DATED: 10TH JULY, 2008. P.C.: P.C.: P.C.: ---- ---- ---- 1. Order impugned say that the Tribunal has relied upon the clarification circular issued by the Department itself and, therefore, in our opinion, the appeal cannot be entertained. The same is dismissed. (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (V.C. DAGA,J) (V.C. DAGA,J) (V.C. DAGA,J)