IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.71 OF 2005 CENTRAL EXCISE APPEAL NO.71 OF 2005 CENTRAL EXCISE APPEAL NO.71 OF 2005 The Commissioner of Central Excise ..Appellant. V/s. M/s.MEK Slotted Angles (I) Ltd. ..Respondent. Mr.S.M.Shah for appellant. None for respondent. CORAM : Dr.S.RADHAKRISHNAN & CORAM : Dr.S.RADHAKRISHNAN & CORAM : Dr.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 16TH JANUARY, 2006. DATED : 16TH JANUARY, 2006. DATED : 16TH JANUARY, 2006. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the appellant. Perused the order of the CESTAT dated 1st September, 2004. From paragraph 4 of the order, it is clear that the appellant was aware of the activities of the respondents and, therefore, the extended period of limitation cannot be invoked in the present case, as the same is a finding of fact and no substantial question of law arises in this appeal. Hence appeal stands dismissed in limine with no order as to costs. (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (J. P. DEVADHAR, J.) (J. P. DEVADHAR, J.) (J. P. DEVADHAR, J.)