IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO. 150 OF 2006 EXCISE APPEAL NO. 150 OF 2006 EXCISE APPEAL NO. 150 OF 2006 Commissioner of Central Excise, Mumbai. ... Appellant. V/s. M/s.Mahindra & Mahindra Ltd. Mumbai. ... Respondent. S.M.Shah with K.R.Chaudhary for the appellant. Mehul Shah i/b. ANS Law for the respondent. CORAM CORAM CORAM : : : DR.S.RADHAKRISHNAN DR.S.RADHAKRISHNAN DR.S.RADHAKRISHNAN and and and V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATED DATED DATED : : : 21st 21st 21st March 2007. March 2007. March 2007. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant and learned counsel for the respondent. 2. The learned counsel for the appellant fairly states that the issue involved in this appeal is squarely covered against the revenue and in favour of the assessee in view of the judgment of this Court in Commissioner of Central Excise-I v. Gaurav Commissioner of Central Excise-I v. Gaurav Commissioner of Central Excise-I v. Gaurav Merchantiles Merchantiles Merchantiles Ltd. Ltd. Ltd., 2005 (101) ELT 11 (Bom). 3. Appeal stands disposed of accordingly. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (DR.S.RADHAKRISHNAN) (DR.S.RADHAKRISHNAN) (DR.S.RADHAKRISHNAN)