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.158 of 2007 CENTRAL EXCISE APPEAL No.158 of 2007 CENTRAL EXCISE APPEAL No.158 of 2007 The Commissioner of Central Excise. ..Appellant. Customs and Service Tax-Raigad. V/s. M/s Hitkari Fibres Ltd.Plot No.B-10. ..Respondent. Mr P.S. Shinde with Y. A.Mishra for the Appellant. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. DATED: 10TH JULY, 2008. DATED: 10TH JULY, 2008. DATED: 10TH JULY, 2008. P.C.: P.C.: P.C.: ---- ---- ---- 1. Heard the learned counsel for the Appellant. Perused the record. We find that the order dated 21.6.2006 passed by the Customs Excise and Service Tax Appellate Tribunal is based on finding of fact. No question of law exists. The appeal is dismissed. (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (V.C. DAGA,J) (V.C. DAGA,J) (V.C. DAGA,J)