fa1181.08 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD FIRST APPEAL NO. 1181 OF 2008 Commissioner of Central Excise & customs .. APPELLANT VERSUS M/s Greaves Cotton Ltd .. RESPONDENT Mr. Alok Sharma, Assistant Solicitor General of India for appellant. Mr. R.S. Indani, advocate for the respondent. ===== CORAM : D.B. BHOSALE & R.M. BORDE, JJ. DATE : 9 th FEBRUARY, 2011 PER COURT : . Learned counsel for the respondent - assessee, at the outset, invited our attention to the judgment of this court in the matter of Commissioner of Central Excise and Customs, Aurangabad vrs. Greaves Cotton Ltd. reported in 2008(225) E.L.T. 198 (Bom.) and submitted that in the aforementioned matter, this court, against the same assessee in respect of the same demand of duty, has held that there was no suppression or any mis-statement on the part of the assessee and, therefore, the penalty was not leviable. In view fa1181.08 2 thereof, learned counsel for the respondent has submitted that this appeal has become infructuous. Having confronted with this, learned counsel for the revenue could not dispute the submission made by learned counsel for the respondent - assessee. In the circumstances, this appeal is dismissed as infructuous. ( R. M. BORDE ) ( D.B. BHOSALE ) JUDGE JUDGE dyb