IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 11 of 2008 BIRLA CORP.LTD. V/S COMMISSIONER C.E.JAIPUR II & ANR. Mr. DINESH MEHTA, for the appellant / petitioner Date of Order : 25.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- The controversy involved in the present case is squarely covered on principles against the assessee by the Division Bench judgment of this Court dt. 28.5.2007 passed in D.B. Central Excise Appeal No. 33/2007 in Hindustan Zinc Limited Vs. Commissioner, Central Excise inasmuch as in that case item involved was welding electrodes whereas in this case item involved is D.A.Gas and Industrial Gas but the logic is the same. In that view of the matter, for the same reasons this appeal is also dismissed. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /Sushil/