1 P IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Application NO. 13 of 2003 The Commissioner of Central Excise .... Applicant. vs. M/s. Akash Textiles .. ... . ... Respondents P. P. Jetley with Mr. Y. S. Bhate for Applicant None for Respondents. CORAM: S. RADHAKRISHNAN AND A. S. AGUIAR JJ. Date: 13/6/2005 P,C, 1. Heard learned counsel for the Applicant. Perused the order of the CEGAT 18.11.2002. learned counsel for the applicant fairly states that the question of law raised in the above application is squarely covered by the judgment of the Supreme Court reported in 2003 (158) E. L. T. 545 (S.C.) (Collector of Central Excise vs. Orient Fabrics Pvt. Ltd.) in favour of the assessee and against the Revenue. The learned Division Bench consisting of V.C.Daga and J. P. Devadhar, JJ, also dismissed two other Central Excise applications Nos. 5 and 7 of 2 P 2002 in view of the above decision. 2. In view of the aforesaid facts and circumstances the above application stands dismissed. S. RADHAKRISHNAN J. A. S. AGUIAR J.