AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.148 OF 2008 The Commissioner of Central Excise, Pune - I ..Appellant. V/s. M/s.Rustom Hornsby (India) Limited, now M/s.Greaves Lmited ..Respondent. Mr.Y.S. Bhate with Mr.D.A. Dube for the Appellant. Mr.S.O. Shantu Murthy wth Mr.Vikram Nankani for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 27TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. 2. The tribunal has completely relied on the judgment of learned Single Judge of Punjab & Haryana High Court in the case of Commissioner of Central Excise, Chandigarh V/s. R.H. Industries reported in 2006 (194) E.L.T. 275 (P & H). We have perused that judgment. That judgment in turn relies on the judgment of the Supreme Court in the case of Collector of Central Excise V/s. M/s.Decent Dyeing Co. reported in 1990 (45) E.L.T. 201 (S.C.). We see no reason to take different view. Hence, the appeal is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.