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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.224 OF 2006 CENTRAL EXCISE APPEAL NO.224 OF 2006 CENTRAL EXCISE APPEAL NO.224 OF 2006 The Commissioner of Central Excise & Customs ..Appellant. V/s. M/s.Sterlite Industries (I) Ltd. ..Respondent. Mr.P.S. Jetly for appellant. Mr.Uday N. Shetty for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH AUGUST, 2007. DATED : 24TH AUGUST, 2007. DATED : 24TH AUGUST, 2007. P.C. :- P.C. :- P.C. :- The revenue has preferred an appeal on the question of law as framed in para 4 of the appeal memo. 2. We have perused the impugned Judgment of the Tribunal. We find that the Tribunal has relied on various Judgments and thereafter has allowed the appeal. Apart from that, the issue is already answered by the Judgment of the Supreme Court in 2006 (194) E.L.T. 3. Considering the above, we are of the opinion, that question of law would not arise. Hence appeal is dismissed with no order as to costs. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)