1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPEAL NO.46 OF 2006 The Commissioner of Central Excise and Customs, Nashik .. Appellant v/s. Shri Rajendra Sakharchand Raka and others .. Respondents Mr.A.S.Rao i/by Dr.T.C.Kaushik for the appellant. CORAM : R.M. LODHA & J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2006. P.C. Heard. 2. The findings recorded by the Tribunal are concluded on facts. 3. No substantial question of law arises. Appeal is dismissed in limine. (R.M.LODHA, J.) (J.P.DEVADHAR, J.)