1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.31 OF 2002 The Commissioner of Central Excise Mumbai - III .. Applicant. V/s. M/s.Shiva Suitings Ltd., & Ors. .. Respondents. Mr.S.S. Pakale for the applicant. Mr.Vijay Agarwal i/b. Mr.K.V. Aiyar & Associates for respondent No.1. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 4TH MAY, 2005. DATED : 4TH MAY, 2005. DATED : 4TH MAY, 2005. P.C. : 1. Issue sought to be raised in this application is squarely covered by the judgment of the Apex Court in the case of Collector of Central Excise, Ahmedabad V/s. Orient Fabrics Pvt. Ltd. [2003 (158 E.L.T. 545 (SC)]. 2. In this view of the matter, the application stands dismissed with no order as to costs. (V.C. DAGA, J.) 2 (J.P. DEVADHAR, J.)