bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.11 OF 2010 Commissioner of Central Excise ..Appellant Vs. M/s.Mahalaxmi Seamless Ltd. ..Respondent Mr.A.S.Rao a/w. Mr.J.B.Mishra for appellant. Ms.Aparna Hiradagi for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 16TH FEBRUARY,,2010 P.C. 1. Heard. Perused appeal. 2. The issue sought to be raised is squarely dealt with by the Tribunal in paragraph No.11 of its judgment relying upon the larger Bench decision of the Tribunal in the case of Sterlite Industries (I) Ltd. Vs. Commissioner of Central Excise 2005 (183) E.L.T.353 (Tri.LB). The said view of the larger Bench is based on the law laid down by the Apex Court in the case of Escorts Ltd. Vs. Commissioner of Central Excise 2004 (174) E.L.T. 145 (S.C.) The Learned Counsel for the Revenue could not distinguish the said judgment. It appears that the decision of the larger Bench has already been accepted by the Revenue. Under these circumstances, we do not find any substantial question of law warranting admission of this appeal. In this view of the matter, the appeal stands dismissed in limine with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)