In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur D.B. Central Excise Appeal No.10/2009 Commissioner of Central Excise, Jaipur-1 Vs. M/s. Mangal Electricals Industries 17.7.2009 P R E S E N T HON'BLE MR. JUSTICE ASHOK PARIHAR HON'BLE MR. JUSTICE J.R. GOYAL Mr. Kamlakar Sharma, for appellant. *** After hearing counsel for the appellant, we have carefully gone through the material on record. On the basis of findings of facts since after due consideration proper discretion has already been used by the Tribunal, in the facts and circumstances we find no ground for any further interference of this Court, more so when no substantial question of law arises. The appeal is dismissed accordingly as having no merits. (J.R. Goyal),J (Ashok Parihar),J VS Shekhawat/- Jr. P.A. D20