1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR. Central Excise Appeal No.14 of 2006 (Commissioner of Central Excise, Nagpur .vs. M/s Ballarpur Industries Ltd. and two ors.. ) ------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders ======================================= Mr. S.K. Mishra, Assistant Solicitor General for Appellant. Mr. Rohit Deo, Advocate for Respondent no.1. .......... CORAM : A.P. LAVANDE & P.D. KODE, JJ. DATED : MARCH 20, 2009 Mr. Deo, Advocate appearing on behalf of respondent no.1 submits that the issue involved in the present appeal is squarely covered by judgment of Andhra Pradesh High Court in the case of Sirpur Paper Mills Limited .vs. Collector of Central Excise, Hyderabad -2003 (159) E.L.T. 17 (A.P.) and the Revenue has not challenged the said judgment. This position has not been disputed by Mr. Mishra, learned Assistant Solicitor General appearing on behalf of the appellant. In view of the above, we find no merit in the present appeal and hence the same is rejected. JUDGE JUDGE halwai 2