- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPLICATION NO.12 OF 2003 ... The Commissioner of Central Excise ..Applicant v/s. M/s. Rathi Transpowers Ltd. ..Respondent ... Ms.S.V.Bharucha for the Applicant. Mr.Manoj Sanklecha with Ms.Priya Aggarwal i/b Halai & Co. for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 13TH OCTOBER, 2008 P.C.: This application was admitted on 6th July, 2005 on - 2 - the following questions of law- "Whether a manufacturer affixing the Brand/Trade name of another person/firm will be entitled to the benefits of exemption in value and rate of duty as provided in the Notification No.175/86 dated 1-3-1986 and 1/93 dated 28-2-1993? 2. On perusal of the questions framed by the Revenue it is seen that the dispute in the present application relates to rate of duty and therefore, in view of Section 35H of the Central Excise Act, application would not be maintainable before this court. 3. In this view of the matter, rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)