- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPEAL NO.251 OF 2007 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.G.N.Srinivasan with ¦ Mr.G.Hariharan for the Appellant. ¦ Mr.Prakash Shah i/b PDS Legal ¦ for the Resondent. ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 17TH JULY, 2008 P.C.: Heard the learned Counsel for both sides. We find that the view that has been taken by the tribunal is fully in consonance with the view taken by this court in its judgment dated 9th August, 2007 in Central Excise Appeal No.87 of 2007, Commissioner of Central Excise v/s M/s.Hutchison Max Telecom Pvt.Ltd. & anr. - 2 - 2. It is common ground that the goods in relation to which the judgment is delivered by the Division Bench referred to above are the same and the goods involved in the appeal are the same. In this view of the matter, therefore, only because some person has made a statement that the goods are marketable we will not be justified in taking a different view. No substantial question of law arises. Hence, appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)