1 cexa122-07+1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.122 OF 2007 The Commissioner of Central Excise, Pune-II ..Appellant. V/s. M/s. Balasaheb Desai Sahkari Sakhar Karkhana Ltd. ..Respondent. AND CENTRAL EXCISE APPEAL NO.11 OF 2011 The Commissioner of Central Excise, Pune-II ..Appellant. V/s. New Phaltaan Sugar Works Ltd. ..Respondent. Mr. A.S. Rao with S.D. Bhosale for the appellant in both the appeals. Mr.M.H. Patil for the respondent in Cexa No.122/07. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 24TH MARCH, 2011 P.C. :- 1. Counsel for the revenue states that the questions raised in these appeals are answered against the revenue by the decision of this Court in the case of The Commissioner of Central Excise & Customs, Nasik V/s. M/s. Anand Pipe Industries [Central Excise Appeal No.84 of 2007] decided on 3/4/2008. In this view of the matter, both the appeals are dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)