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 APPEAL NO.118 OF 2005 CENTRAL EXCISE APPEAL NO.118 OF 2005 CENTRAL EXCISE APPEAL NO.118 OF 2005 The Commissioner of Central Mumbai- V. .. Appellant V/s M/s.Eldee Electricals Agencies P.Ltd. .. Respondent Mr.R.V.Desai with Mrs.S.V.Bharucha for the Appellant. CORAM: DR.S.RADHAKRISHNAN & CORAM: DR.S.RADHAKRISHNAN & CORAM: DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 13.01.2006. DATE : 13.01.2006. DATE : 13.01.2006. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Appellant. Perused the order passed by the CESTAT dated 5.11.2004. There is no basis or any material produced to substantiate any of the substantial question of law. Appeal is totally devoid of merits and hence the same stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)