IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.49 of 2006 Commissioner, Central Excise, Govt. of India, Patna, C.R. Building, Bir Chand Patel Path, PS Kotwali, town and District- Patna ...Appellant Versus M/S Prabhat Zarda Factory (India) Ltd. Muzaffarpur ...Respondent ---------------------------------- For the appellant: Mrs. Nivedita Nirvikar, advocate Mrs. Archana Sinha, advocate For the Respondent: Mr. D. V. Pathy, advocate -------------- 5 16-09-2011 Heard the parties. Admittedly four similar other appeals between the same parties for different assessment periods have already been dismissed by a Division Bench of this court on 19-4-2011 and similar issues are involved in this appeal also. Hence, following the Division Bench judgement and order dated 19-4-2011 in M.A. no. 113/2005 (Commissioner Central Excise Vs M/s Prabhat Zarda Factory) and three other analogous appeals, this appeal is dismissed for the reasons recorded in the order dated 19-4-2011. BKS/- (Shiva Kirti Singh, J.) (Shivaji Pandey, J.)