1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CEXA CEXA CEXA NO.17 OF 2009 NO.17 OF 2009 NO.17 OF 2009 The Commissioner of Central Excise, Mumbai II,Commissionerate .. Appellant Vs. M/s Bipin Silk & Synthetics ..Respondents .. Mr.A.S.Rao for Appellant Mr.Jitu Motwani i.b DDS Legal & Co for Respondents CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED DATED DATED : 22nd April, 2009 : 22nd April, 2009 : 22nd April, 2009 P.C. 1. When the matter is called out none is present. From the order of the tribunal we find that contentions raised before the tribunal was that the Commissioner (Appeals) should not have dismissed the appeal by the Revenue against dropping of action for confiscation as the Revenue has already filed a separate appeal against the reduction of the amount of duty and penalty upon the assessee. The tribunal noted that the appeal itself have been decided by the tribunal on 28th April, 2004 by rejecting the prayer of the Revenue for enhancement of the duty and penalty and accordingly dismissed the appeal. For the aforesaid reasons, we find no merit in the appeal. Appeal is accordingly dismissed. { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J }