AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.183 OF 2008 The Commissioner of Central Excise, Mumbai - V ..Appellant. V/s. M/s.Hutchison Max Telecom Private Limited ..Respondent. Mr.A.S. Rao with Ms.Nisha Valani & Mr.S.D. Bhosale for the Appellant. Mr.Prakash Shah i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 24TH SEPTEMBER, 2008. P.C. : 1. Heard learned counsel for both the sides. We find that the view that has been taken by the tribunal is fully in consonance with the view taken by this court in its judgment dated 9th August 2007 in Central Excise Appeal No.87 of 2007, Commissioner of Central Excise V/s. M/s.Hutchinson Max Telecom Private Limited & Another. 2. It is common ground that the goods in relation to which the judgment is delivered by the Division Bench referred to above are the same and the goods involved in the appeal are the same. In this view of the matter, therefore, only because some person has made a statement that the goods are marketable we will not be justified in taking a different view. No substantial question of law arises. Hence, appeal is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.