1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.5 OF 2000 The Commissioner of Central Excise Mumbai II .. Applicant. V/s. Rainbow Textiles .. Respondent. Mr.A.S. Rao for the applicant. None for the respondent. CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 19TH JANUARY, 2005. DATED : 19TH JANUARY, 2005. DATED : 19TH JANUARY, 2005. P.C. : 1. Heard learned counsel for the applicant and perused the order passed by the CEGAT dated 14th May, 1998. The learned counsel for the applicant fairly states that the issue involved in this matter is squarely covered by the judgment of the Supreme Court in the case of Collector of Central Excise, Ahmedabad Collector of Central Excise, Ahmedabad Collector of Central Excise, Ahmedabad V/s. Orient Fabrics Pvt. Ltd. [2003 (158) E.L.T. V/s. Orient Fabrics Pvt. Ltd. [2003 (158) E.L.T. V/s. Orient Fabrics Pvt. Ltd. [2003 (158) E.L.T. 545 (S.C.)]. 545 (S.C.)]. 545 (S.C.)]. 2. In view thereof, the central excise application stands dismissed. (S. RADHAKRISHNAN, J.) 2 (J.P. DEVADHAR, J.)