Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.113 of 2008 The Commissioner of Central Excise ..Appellant Vs. M/s.Vinayak Dyeing Works ...Respondent Mrs. S.V. Bharucha with Ms. Nisha Valani, for the Appellant. Mr. M.H. Patil, for the Respondent. WITH CENTRAL EXCISE APPEAL NO.198 OF 2007 The Commissioner of Central Excise ..Appellant Vs. Madhu Textile Industries Ltd. ..Respondent Mr. P.S. Jetly with Mr. Rajender Kumar, for the Appellant. Mr. M.H. Patil, for the Respondent. WITH CENTRAL EXCISE APPEAL NO.199 OF 2007 The Commissioner of Central Excise ..Appellant Vs. Shri Kailash Textile Pvt. Ltd. ...Respondent Mr. P.S. Jetly with Mr. Rajender Kumar, for the Appellant. Mr. M.H. Patil, for the Respondent. CORAM : F.I. REBELLO & D.G.KARNIK, JJ. DATED : 21ST JULY, 2009 P.C. The question of law which arises in these Appeals is the same to what was in issue in Central Excise Appeal No.92 of 2006. In the instant case all the Appeals were disposed of based on the judgment of the Tribunal in the case of M/s.Bidhata Industries Pvt. Ltd., which was the subject matter of Central Excise Appeal No.92 of 2006 before us. For the reasons set out in the order in Central Excise Appeal No. 92 of 2008 we find no merits in these Appeals which are accordingly dismissed. (D.G. KARNIK, J.) (F.I. REBELLO, J.)