IN THE HIGH COURT OF JUDICATURE AT PATNA MA NO.50 OF 2006 COMMISSIONER,CENTRAL EXCISE, GOVERNMENT OF INDIA, PATNA, CR BUILDING, BIR CHAND PATEL PATH, KOTWALI, PATNA. VERSUS M/S PRABHATZARDAFACTORY (INDIA) LTD, NEW AREA SIKANDARPUR, POST OFFICE SIKANDARPUR, MUZAFFARPUR. ----------- 8. 16.05.2011. Heard Mr Archna Sinha for the appellant and Mr D.V.Pathy for the respondents. 2) The Revenue has preferred this appeal under section 35G of the Central Excise Act 1944, and is directed against common order no. A-562/KOL/2004, dated 19.8.2004, whereby Appeal No. EDM-267 of 2003, preferred by the appellant herein, was dismissed by Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata. 3) We have perused the materials on record and considered the submissions of the learned counsel for the parties. The Tribunal disposed of a number of appeals preferred by the Revenue against the present assessee raising the same issue with respect to different periods, including the aforesaid Appeal No. EDM-267 of 2003. The Revenue preferred various appeals in 2 this Court, namely, M.A.Nos. 113 of 2005, 42 of 2006, 48 of 2006 and 51 of 2006 (as well as the present appeal). By a common judgment dated 19.4.2011, the four appeals were allowed and the impugned judgment has been set aside in so far as those four appeals are concerned. Para 8 of the judgment is reproduced hereinbelow:- “We are of the view that the provision of Section 35G of the Act to the extent relevant in the present context, is in Pari Materia with Section 260-A of the Income-tax Act, and Section 100 of the Code of Civil Procedure. We are also of the view that the present issue in the present appeals are concluded by concurrent findings of facts, and no issue at all either on facts or law arises, let alone a substantial question of law. It is difficult to imagine more frivolous appeals, and more ill-prepared memorandum of appeals than the instant ones, and equally poor assistance at the Bar in support of the appeals. These are frivolous appeals burdening this court with most unwanted matters.” 4) The present appeal arises out of the same order of the Tribunal dealing with a different period. Learned counsel for the appellant fairly submits that the present appeal is covered by the said judgment dated 19.4.2011, passed by the present Bench in M.A.No.113 of 2005, and the analogous appeals. In that view of the matter, the present appeal is disposed of in terms of the same judgment. The impugned judgment is set aside in so far as it concerns the present appeal. 5) The appeal is dismissed. In the circumstances of the 3 case, there shall be no order as to costs. (Sudhir Kumar Katriar,J). Shashi (Samarendra Pratap Singh, J.)