IN THE HIGH COURT OF BOMBAY AT GOA EXCISE APPEAL NO. 12 OF 2010 M/S. SURANA TELECOM AND POWER LTD., ... Appellant Versus COMMISSIONER OF CENTRAL EXCISE ... Respondent Mr. Rajiv Srivastava, Advocate for the appellant. Mr. C. A. Ferreira, Asst. Solicitor General for the respondent. Coram:- D. G. KARNIK & F. M. REIS, JJ. Date:- 21st September, 2010 P.C.:- Learned Counsel for the appellant submits that the facts in this appeal are identical with the facts in Excise Appeal No.11/2010. Hence, for the reasons recorded in the Order passed today in the said Excise Appeal, this appeal is also dismissed. D. G. KARNIK, J. F. M. REIS, J. ssm.