AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.137 OF 2008 The Commissioner of Central Excise, Mumbai - II ..Appellant. V/s. M/s.Indian Oil Corpn. Limited ..Respondent. Mr.S.M. Shah with Mrs.S.V. Bharucha & Mr.S.D. Bhosale for the Appellant. Mr.C.S. Birajdar i/by Mr.M.H. Patil for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 27TH AUGUST, 2008. P.C. : 1. Admit. 2. Heard finally by consent of parties. 3. The parties agree that in view of the judgment of Supreme Court in the case of Commissioner of Central, Calcutta V/s. Hindustan Petroleum Corporation Limited reported in 2005 (189) E.L.T. 258 (S.C.), the matter needs to be remanded back to the tribunal for denovo hearing. In this view of the matter, therefore, the order impugned in this appeal is set aside. Appeal No.E/1753/99 is remanded back to the tribunal for denovo consideration and decision in accordance with law. The appeal stands disposed of in terms of this order. J.P. DEVADHAR, J. D.K. DESHMUKH, J.