hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 17 OF 2007 Commissioner of Central Excise ... Appellant Versus M/s. Krishna Plastics ... Respondent Ms. S.I. Shah i/by M/s. S.I. Shah & Co. for Appellant. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 06, 2009 P.C. This is an appeal by the revenue. Considering Paragraph 2 of the order of the tribunal, the issue of classification is vexed issue and hence, the tribunal was right in holding that no penalty can be imposed considering the predicates required under section 11AC. The learned counsel for the appellant points out that related matters, in respect of the common order passed by the tribunal being Central Excise Appeal No. 125 of 2005, the same have been dismissed. In the light of that present appeal also stands dismissed. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)