IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 26 OF 2007 CENTRAL EXCISE APPEAL NO. 26 OF 2007 CENTRAL EXCISE APPEAL NO. 26 OF 2007 The Commissioner of Central Excise The Commissioner of Central Excise The Commissioner of Central Excise Thane II .. Appellant Thane II .. Appellant Thane II .. Appellant Versus Versus Versus M/s Austenitic Steel Pvt.Ltd ..Respondent M/s Austenitic Steel Pvt.Ltd ..Respondent M/s Austenitic Steel Pvt.Ltd ..Respondent ---- ---- ---- Mr.Parag Vyas with Mr.S.D.Bhosale and Mr.Parag Vyas with Mr.S.D.Bhosale and Mr.Parag Vyas with Mr.S.D.Bhosale and Mr.H.P.Chaturvedi for Appellant Mr.H.P.Chaturvedi for Appellant Mr.H.P.Chaturvedi for Appellant Mr.Jitu Motwani i/b PDS Legal for Respondent Mr.Jitu Motwani i/b PDS Legal for Respondent Mr.Jitu Motwani i/b PDS Legal for Respondent ---- ---- ---- CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND R.S. MOHITE, JJ R.S. MOHITE, JJ R.S. MOHITE, JJ DATED: 30th NOVEMBER, 2007 DATED: 30th NOVEMBER, 2007 DATED: 30th NOVEMBER, 2007 PC PC PC 1. Considering the retropective amendment to Rule 1. Considering the retropective amendment to Rule 1. Considering the retropective amendment to Rule 16 of the Central Excise Rules, 2002 and the 16 of the Central Excise Rules, 2002 and the 16 of the Central Excise Rules, 2002 and the departmental clarification, questions of law as departmental clarification, questions of law as departmental clarification, questions of law as raised in this appeal would not arise. raised in this appeal would not arise. raised in this appeal would not arise. Conseaquently, appeal is disposed of. Conseaquently, appeal is disposed of. Conseaquently, appeal is disposed of. (F.I.Rebello,J) (F.I.Rebello,J) (F.I.Rebello,J) (R.S.Mohite, J) (R.S.Mohite, J) (R.S.Mohite, J) : 2 : : 2 : : 2 :