IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.76 OF 2008 The Commissioner of Central Excise, Pune - I ..Appellant. V/s. M/s.Sterlite Industries (I) Ltd., ..Respondent. Mr.A.S. Rao with Mr.S.D. Bhosale for the Appellant. Mr.Vikram Nankani with Mr.Vipin Jain & Mr.P.S. Shetty for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. 2. The entire judgment of the tribunal is solely based on the law laid down by the Supreme Court in the case of Escorts Limited V/s. Commissioner of Central Excise, Delhi reported in 1004 (174) E.L.T. 145 (S.C.). The learned counsel appearing for the appellant is not able to point out any reason not to follow the decision of the Supreme Court. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.