1 IN HE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 225 OF 2006 The Commissioner of Central Excise & Customs Raigad Commissionerate. .. Appellant. Vs. M/s. Cipla Ltd. .. Respondents Mr. A.S.Rao, with Mr. Suresh Kumar, Advocates, for the appellant. Mr. V. Sreedharan i/b. PDS Legal, Advocates,for the respondents. CORAM: F.I.REBELLO AND J.H.BHATIA, JJ. DATE : 14th July, 2009. P.C. 1. It is not necessary to refer the questions of law since it is submitted that Section 11AC of the Central Excise Act, 1944 came into force in September 1996 and the transaction is prior to that. Therefore, this Section 2 may not apply. 2. Considering the above, the said order is set aside. The matter is remanded back to the Tribunal for considering the issue and passing appropriate order according to law. (J.H.BHATIA,J.) (F.I.REBELLO,J.)