IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.3 OF 2008 The Commissioner of Central Excise, Thane-I Commissionerate ..Appellant. V/s. M/s.Shree Laxmi Textile Processors & Others ..Respondents Mr.Y.S. Bhate for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. Facts relevant for the purpose of deciding this appeal are, that the appellate authority remanded the matter back to the Commissioner for fresh decision. Thereafter, an application for rectification of that order was made. When the matter was taken up by the Commissioner after remand, a request was made to him not to make final order till the rectification application is decided. He did not wait. He made the order. Thereafter, the rectification application was decided by the tribunal and direction was issued for decision on certain other points. When the matter went back to the tribunal, the tribunal held that since the order of remand is not complied with, it remand the proceedings again back to the Commissioner, so that all the points can be considered by the Commissioner. Admittedly, the order passed on the rectification application has been accepted by the revenue and has not been challenged. 2. Obviously no question of law can arise in an appeal filed against such an order. The appeal is frivolous. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.