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 APPEAL EXCISE APPEAL EXCISE APPEAL NO. 16 OF 2005 NO. 16 OF 2005 NO. 16 OF 2005 Commissioner of the Central Excise, Pune-II. ... Appellant. V/s. M/s.Finolex Industries. ... Respondent. Y.S.Bhate i/b. T.C.Kaushik for the appellant- Revenue. CORAM CORAM CORAM : V.C.DAGA : V.C.DAGA : V.C.DAGA AND J.P.DEVADHAR, JJ. AND J.P.DEVADHAR, JJ. AND J.P.DEVADHAR, JJ. DATED DATED DATED : 26th October 2005. : 26th October 2005. : 26th October 2005. P.C. : ---- ---- ---- . Heard learned counsel for the appellant. . Perused appeal papers and impugned order. . The Tribunal in the impugned order has relied upon the judgment of its larger Bench in the case of Jawahar Mills Ltd. v. Commissioner of Jawahar Mills Ltd. v. Commissioner of Jawahar Mills Ltd. v. Commissioner of Central Central Central Excise Excise Excise, 1999 (108) ELT 47 which has been accepted by the Revenue. Learned counsel for the Revenue could not distinguish the said judgment. No substantial question of law is involved. . Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)