Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.43 2009 The Commissioner of Central Excise & Customs, Service Tax ...Appellant Vs. M/s.Ispat Metallics (I) Ltd. ..Respondent Mr. A.S. Rao and Mr. Rajinder Kumar for the Appellant. Mr. P.K. Shetty for the Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 23RD JUNE, 2009 P.C. 1. Considering the findings by the Tribunal in para.3 of the impugned order, the question as framed would not arise and consequently appeal dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)