1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.60 OF 2006 Commissioner of Central Excise, Mumbai II .. Appellant. V/s. M/s.E.S. Patanwala & Another .. Respondents. Mr.S.M. Shah with Mr.Y.S. Bhate i/b. Dr.T.C. Kaushik for the appellant. CORAM : R.M. LODHA & CORAM : R.M. LODHA & CORAM : R.M. LODHA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 5TH MAY, 2006. DATED : 5TH MAY, 2006. DATED : 5TH MAY, 2006. P.C. : Heard Mr.S.M. Shah, the advocate for the appellant and perused the order of the Tribunal. 2. The view of the Tribunal as reflected in para 5 of the order cannot be said to suffer from any error of law. No substantial question of law arises in this appeal. 3. The appeal is dismissed in limine. (R.M. LODHA, J.) (J.P. DEVADHAR, J.)