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. 135 of 2007 CENTRAL EXCISE APPEAL No. 135 of 2007 CENTRAL EXCISE APPEAL No. 135 of 2007 The Commissioner of Central Excise Vapi. ..Appellant. V/s. M/s Naxapar Lab (P)Ltd. ..Respondent. Mr A. S. Rao, with N. R. Prajapati, 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 learned counsel for the Appellant. 2. The view taken by the Tribunal in the order impugned is fully supported by the judgment of the Supreme Court in the case of Rashtriya Ispat Ltd Vs Rashtriya Ispat Ltd Vs Rashtriya Ispat Ltd Vs CCE, Visakhapatnam - 2004 (163) ELT A52 (SC). CCE, Visakhapatnam - 2004 (163) ELT A52 (SC). CCE, Visakhapatnam - 2004 (163) ELT A52 (SC). Hence, the appeal cannot be entertained, the same 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)