1 cexa-10-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.10 OF 2010 The Commissioner of Central Excise ..Appellant. V/s. M/s. Hindalco Industries Ltd. ..Respondent. Mr. R. Ashokan for appellant. Mr. V. Sridharan with Prakash Shah i/b. PDS Legal for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 2ND DECEMBER, 2010 P.C. :- 1. The only question in this appeal is, whether the Tribunal was justified in disposing of the appeal filed by the assessee while keeping the appeal filed by the revenue pending. There is nothing on record to show that the issue raised in the appeal filed by the revenue and the assessee were overlapping. Where the issues raised in the respective appeals are materially different, then, as held by the Apex Court in the case of Commissioner of Sales Tax V/s. Moti Lal Gupta reported in 99 Sales Tax Cases 4(ST), no fault can be found with the order of the Tribunal in disposing off the appeal filed by the assessee after hearing the revenue. Counsel for the revenue states that recently the appeal filed by the revenue has also been disposed of by the Tribunal. In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)