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 APPLICATION NO.13 OF 2001 CENTRAL EXCISE APPLICATION NO.13 OF 2001 CENTRAL EXCISE APPLICATION NO.13 OF 2001 The Commissioner of Central Excise .. Applicant V/s M/s.Laxmi Board & Paper Mills Ltd. .. Respondent Ms.S.V.Bharucha for the Applicant. CORAM : CORAM : CORAM : DR.S.RADHAKRISHNAN, & DR.S.RADHAKRISHNAN, & DR.S.RADHAKRISHNAN, & V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATE : 26th April, 2007. DATE : 26th April, 2007. DATE : 26th April, 2007. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Applicant. The learned Counsel for the Applicant fairly states that the issue involved in this Application is squarely covered by the judgment of the Hon’ble Supreme Court in the case of Vikram Cement V/s.Commissioner of Central Excise, Vikram Cement V/s.Commissioner of Central Excise, Vikram Cement V/s.Commissioner of Central Excise, Indore - 2006 (194) ELT 3 (S.C.) Indore - 2006 (194) ELT 3 (S.C.) Indore - 2006 (194) ELT 3 (S.C.), against the Revenue and in favour of the Assessee. Hence, the Application stands dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN,J.)