IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.115 OF 2004 CENTRAL EXCISE APPEAL NO.115 OF 2004 CENTRAL EXCISE APPEAL NO.115 OF 2004 WITH WITH WITH CROSS OBJECTION (LOD) NO.1 OF 2005 CROSS OBJECTION (LOD) NO.1 OF 2005 CROSS OBJECTION (LOD) NO.1 OF 2005 The Commissioner of Central Excise ..Appellant. V/s. M/s.Atlas Copco (India) Ltd. ..Respondent. Mr.Y.S.Bhate i/b. T.C.Kaushik for appellant. Mr.M.H.Patil for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 5TH OCTOBER, 2005. DATED : 5TH OCTOBER, 2005. DATED : 5TH OCTOBER, 2005. P.C. :- P.C. :- P.C. :- Heard. In view of our order in Central Excise Appeal No.47 of 2004 with Cross Objection (L) No.6 of 2004 decided on 18th August, 2005 in the case of Commissioner of Central Excise-I V/s. M/s. Gaurav Mercantiles Ltd., no substantial question of law is involved in the present appeal. Appeal is, thus dismissed in limine with no order as to costs. Needless to mention that even the cross objection stands disposed of in terms of this order. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)