IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.43 OF 2008 The Commissioner of Central Excise & Customs, Raigad Commissionerate ..Appellant. V/s. M/s.Shree Venkatesh Steels Ltd., ..Respondent. Mrs.S.V. Bharucha with Mr.L.S. Shetty for the Appellant. Mr.M.H. Patil for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. There is an objection raised to the maintainability of the appeal before us. The objection is that where the rate of duty has been decided, appeal lies to the Hon’ble Supreme Court and not to this Hon’ble Court. The appellant is not able to point that this objection cannot upheld. 2. In this view of the matter, the objection is upheld. Hence, the appeal is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.