IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.37 OF 2008 The Commissioner of Central Excise, Mumbai - II ..Appellant V/s. M/s.Tractor Engineers Ltd., ..Respondent Mr.K.R. Chaudhari with Mr.A.S. Rao & Ms.S.D. Bhosale for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. Perused record. 2. The facts are admitted. The tribunal has applied law settled by the Hon’ble Supreme court. No substantial question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.