: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.54 OF 2004 CENTRAL EXCISE APPEAL NO.54 OF 2004 CENTRAL EXCISE APPEAL NO.54 OF 2004 The Commissioner of Central Excise, Thane II ...Appellants. V/s. M/s. L’Oreal India Ltd., Thane ...Respondent. Mr.S.S.Pakale with Mr.Suresh Kumar for the Appellants. Mr.V.S.Nankani with H.S.Okawala for the Respondent. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.H.BHATIA, JJ. J.H.BHATIA, JJ. J.H.BHATIA, JJ. DATE : 13th July, 2005. DATE : 13th July, 2005. DATE : 13th July, 2005. P.C.: P.C.: P.C.: 1. Heard the learned counsel for the Appellants and for the Respondent. We have perused the CESTAT order dated 7th January, 2004, specially for the reasons stated in paragraph 2 and 3 of the order which is based on the Supreme Court’s judgment in Panchsheel Soap Factory Panchsheel Soap Factory Panchsheel Soap Factory (2003 (156)ELT A382). (2003 (156)ELT A382). (2003 (156)ELT A382). The Tribunal has refused to interfere. We do not find any substantial question of law involved in the above Appeal. The Appeal stands dismissed. (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.)