AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.126 OF 2008 Commissioner of Central Excise, Pune III Commissionerate ..Appellant. V/s. M/s.Ispat Profiles (I) Ltd., ..Respondent. Mr.R. Asokan for the Appellant. Mr.P.K. Shetty with Mr.Vipin Jain for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 27TH AUGUST, 2008. P.C. : 1. The judgment of the tribunal is entirely based on the judgment of Gujarat High Court in the case of Indo Nippon Chemicals Co. Limited V/s. UOI reported in 225 (185) ELT 19 (Guj.). It appears that the said view has been affirmed by the Hon’ble Supreme Court. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.