1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.941 OF 1993 Johnson & Johnson Ltd. & Anr. .. Petitioners. V/s. Union of India & Others .. Respondents. Mr.N.S. Thakkar with Mr.D.B. Shroff for the petitioners. Mr.A.J. Rana, senior counsel with Mr.H.V. Mehta for the respondents. CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 10TH FEBRUARY, 2005. DATED : 10TH FEBRUARY, 2005. DATED : 10TH FEBRUARY, 2005. P.C. Heard learned counsel for the petitioners and the learned senior counsel for the respondents. 2. The learned senior counsel for the respondents Shri Rana fairly states that the issue involved in this petition is squarely covered in favour of the petitioners in view of the recent judgment of the Supreme Court in case of Muller & Muller & Muller & Phipps (India) Limited V/s. Collector of Central Phipps (India) Limited V/s. Collector of Central Phipps (India) Limited V/s. Collector of Central Excise, Bombay - I [2004 (167) E.L.T. 374 (S.C.)] Excise, Bombay - I [2004 (167) E.L.T. 374 (S.C.)] Excise, Bombay - I [2004 (167) E.L.T. 374 (S.C.)]. 3. Under the aforesaid facts and circumstances of the case, rule is made absolute in terms of prayer clause (a). However, no order as to costs. (S. RADHAKRISHNAN. J.) 2 (J.P. DEVADHAR, J.)