hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO. 31 OF 2003 The Commissioner of Central Excise ... Applicant Versus Godrej & Boyce Mfg Co. Ltd. ... Respondent Mr. Rohit Pardeshi for the Applicant. Ms. Aarti Sathe for Respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : JULY 30, 2009 P.C. The Tribunal has recorded a finding of fact that the claim was barred by limitation and concurred with the findings recorded by the Appellate Authority. The only submission on behalf of the Applicant herein is that the Respondent could not have been availed of MODVAT facility if the goods have not been returned after 9 months. That at the highest would be a breach of rules. In these circumstances, the extended period of limitation would not apply. Considering the finding of fact, nothing survives in this application which is accordingly dismissed. (D.G. KARNIK,J.) (F.I. REBELLO,J.)