IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Application No. 4 of 1999 The Commissioner of Central Excise, Mumbai .. Applicant V/s. M/s. Hindustan Petroleum Corporation Ltd., Mumbai .. Respondent Mr. R.V. Desai with Mr. P.S. Jetley and Mr. Y.R. Mishra for the Applicant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.H. BHATIA, JJ. J.H. BHATIA, JJ. J.H. BHATIA, JJ. DATED : 23.06.2005. DATED : 23.06.2005. DATED : 23.06.2005. P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant. None appears for the Respondent. The Tribunal had relied on the order passed by our High Court in Solar Pesticide Solar Pesticide Solar Pesticide Pvt. Ltd. 1992 (57) E.L.T. 201. Pvt. Ltd. 1992 (57) E.L.T. 201. Pvt. Ltd. 1992 (57) E.L.T. 201. It appears that our Division Bench judgment has been overruled by the Supreme Court in Union of India v. Solar Pesticide Union of India v. Solar Pesticide Union of India v. Solar Pesticide Pvt. Ltd. 2000 (116) E.L.T. 401 (S.C.) Pvt. Ltd. 2000 (116) E.L.T. 401 (S.C.) Pvt. Ltd. 2000 (116) E.L.T. 401 (S.C.). 2. Under the aforesaid facts and circumstances, the Application is made absolute in terms of prayer clause (a). (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.)