IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.41 OF 2009 Commissioner of Central Excise & Customs ....Appellant Versus M/s.Noble Drugs Ltd. ...Respondent Mr. Suresh Kumar for the Appellant. Mr. M.H. Patil, for the Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 11TH JUNE, 2009 P.C. Considering the two findings recorded by the Tribunals below, in our opinion, the question of law as framed would not arise and consequently the Appeal dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)