1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR. Central Excise Reference No.3 of 2003 ( The Commissioner of Customs and Central Excise Nagpur .vs. The Customs and Gold (Control) Appellate Tribunal, Mumbai and another. ) ------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders ======================================= Mr. Firdos Mirza, Advocate for Appellant. Mr. A.S. Chandurkar, Advocate for Respondent no.2. .......... CORAM : A.P. LAVANDE & P.D. KODE, JJ. DATED : MARCH 20, 2009 Upon instructions, Mr. Mirza, Advocate for the appellant states that the issue raised in the present Reference is squarely covered by judgment given by the Gujarat High Court in Reference preferred by Commissioner of Customs, Kandla, against the revenue. In view of this position, we find no merit in the present Reference and hence the same is rejected. JUDGE JUDGE halwai