IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.36 OF 2008 Union of India ..Appellant V/s. M/s.Nizalco Metals Pvt. Ltd. ..Respondent AND CUSTOMS APPEAL NO.37 OF 2008 Union of India ..Appellant V/s. M/s.Garg Industries Ltd., ..Respondent. Mr.R. Asokan for the Appellant. Ms.Shilpa Balani i/by Mr.Anil Balani for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. The Commissioner (Appeals had remanded the matter back with direction to do retesting. The appellate authority has given reasons why according to it re-testing should have been done. The tribunal has found no reasons to interfere with the order of the appellate authority. It being a remand order, we do not find any substance in the appeal. In our opinion, no interference is called for. Hence, both the appeals are rejected. J.P. DEVADHAR, J. D.K. DESHMUKH, J.