1 cexa-113.10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 113 OF 2010 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Prithvi Containers. ... Respondent. A.S.Rao for the appellant. None for the respondents. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 12th October 2010. P.C. : Heard learned counsel for the appellant- Revenue. None for the respondent in spite of service. 2. Having gone through the impugned order, so far as functional integrality is concerned, the Tribunal has recorded concurrent findings of fact based on appreciation of evidence that there is no functional integrality between the units. Under these circumstances, the view taken by the Tribunal cannot be faulted. By no stretch of imagination the impugned order can be said to be perverse. 3. In the result, appeal is dismissed in limine for want of substantial question of law with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)