IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.21 OF 2008 The Commissioner of Central Excise, Raigad Commissionerate ..Appellant V/s. M/s.Pradeep Shetye P. Ltd.& Ors. ..Respondents Mrs.S.V. Bharucha with 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. Challenge in this appeal is restricted only to the findings recorded by the tribunal in relation to the provisions of Rule 209 A and 173 Q of the Central Excise Rules. 2. We have perused the record. The findings of the tribunal is based on interpretation of the provisions and the stand taken by the revenue itself. We do not see any question of law arising in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.