=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.135 OF 2008 APPEAL NO.135 OF 2008 APPEAL NO.135 OF 2008 The Commissioner of Central Excise, Vapi 396 191, Gujarat ...Appellant v/s M/s Standard Greaves Ghatkopar (East), Mumbai 400 077 ...Respondents Mr S.V. Bharucha with Mr S.D. Bhosale for Appellant. Ms Anupama Dighe and Ms Swati Sagvekar i/b M/s India Law alliance for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel appearing for both the sides. The differential duty was paid much before the show cause notice was issued. Therefore, no penalty has been imposed. It has been held that the assessee is not liable to pay the duty. We find no question of law arising. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)