(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.205 OF 2006 The Commissioner of Central Excise & Customs ..Appellant Vs. M/s.Gujarat Sico Textiles P.Ltd...Respondents Mr. R.V.Desai, Senior Counsel with Mr. K.R. Chaudhari and Mr. R.C. Master for the Appellant. Mr. Madhur R. Baya, for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO & REBELLO & REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 2ND AUGUST, 2007 DATED: 2ND AUGUST, 2007 DATED: 2ND AUGUST, 2007 P.C.: P.C.: P.C.: 1. The Revenue had relied on the judgment of the Tribunal. The Apex Court has since then decided the matter which is reported in Virlon Textile Mills Virlon Textile Mills Virlon Textile Mills Ltd. vs. Commissioner of C.Ex. Mumbai, 2007 (211) Ltd. vs. Commissioner of C.Ex. Mumbai, 2007 (211) Ltd. vs. Commissioner of C.Ex. Mumbai, 2007 (211) E.L.T. 353 (S.C.). E.L.T. 353 (S.C.). E.L.T. 353 (S.C.). In view of the said judgment the question of law as framed will not survive. Hence Appeal is dismissed. (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.)