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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.132 OF 2005 CENTRAL EXCISE APPEAL NO.132 OF 2005 CENTRAL EXCISE APPEAL NO.132 OF 2005 The Commissioner of Central Excise ..Appellant. V/s. M/s.Albright & Wilson Chem.India Ltd. & Anr. ..Respondents. Mr.K.R.Chaudhary for appellant. Ms.Arman Dalal i/b. Prem Ranga for respondents. CORAM : Dr.S.RADHAKRISHNAN & CORAM : Dr.S.RADHAKRISHNAN & CORAM : Dr.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND FEBRUARY, 2006. DATED : 22ND FEBRUARY, 2006. DATED : 22ND FEBRUARY, 2006. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the appellant and the respondents. We have perused the order dated 15/10/2004 passed by the CESTAT. The learned counsel for the appellant fairly states that the issue involved in the above appeal is squarely covered against the revenue in view of the Judgment of this court in the case of Commissioner of Central Excise-I V/s. Gaurav Commissioner of Central Excise-I V/s. Gaurav Commissioner of Central Excise-I V/s. Gaurav Mercantiles Ltd. Mercantiles Ltd. Mercantiles Ltd. reported in 2005(190) E.L.T.11 (Bom.) 2005(190) E.L.T.11 (Bom.) 2005(190) E.L.T.11 (Bom.). In view thereof, no substantial question of law arise in this appeal. Appeal stands dismissed in limine with no order as to costs. (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (J. P. DEVADHAR, J.) (J. P. DEVADHAR, J.) (J. P. DEVADHAR, J.)