IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPLICATION NO.2 OF 2001 EXCISE APPLICATION NO.2 OF 2001 EXCISE APPLICATION NO.2 OF 2001 The Commissioner of Central Excise Mumbai -1 .. Applicant V/s M/s.Morarjee Gokuldas Spg. & Wvg. Mills Co.Ltd. .. Respondent Mr.S.S.Pakale with Mr.S.M.Shah for the Applicant. Mr.Prakash Shah i/by M/s.DSK Legal for Respondents. CORAM: CORAM: CORAM: S.RADHAKRISHNAN & S.RADHAKRISHNAN & S.RADHAKRISHNAN & J.P.DEVADHAR, J.P.DEVADHAR, J.P.DEVADHAR, JJ. JJ. JJ. DATE DATE DATE : 17.02.2005. : 17.02.2005. : 17.02.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. The learned Counsel for the Applicant states that the issue involved in the present Application is squarely covered against the Applicant, by the judgments of the Supreme Court in the case of Metal Forgings V/s.Union of India - Metal Forgings V/s.Union of India - Metal Forgings V/s.Union of India - 2002 2002 2002 (146) ELT 241 (SC) and (146) ELT 241 (SC) and (146) ELT 241 (SC) and in the case of J.K.Cotton J.K.Cotton J.K.Cotton Spg.& Spg.& Spg.& Wvg.Mills Co.Ltd.V/s.Collector of Central Excise - Wvg.Mills Co.Ltd.V/s.Collector of Central Excise - Wvg.Mills Co.Ltd.V/s.Collector of Central Excise - 1998 1998 1998 (99) ELT 8 (SC). (99) ELT 8 (SC). (99) ELT 8 (SC). In view thereof, the Application stands dismissed. ....