1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Appeal No.78 of 2009 with Central Excise Appeal No. 4 of 2010 and Cross Objections (Ld) No.1 of 2008 The Commissioner of Central Excise, Raigad ..Appellant vs. M/s Positive Packaging Industries Ltd. ..Respondents Mr.R.V.Desai, Sr.Counsel with Mr.R.B.Pardeshi and Mr.J.B.Mishra for appellant Mr.P.K.Shetty for respondents. Cross objections not on board. CORAM: V.C.DAGA AND K.K.TATED JJ 19th January,2010 P.C. 1 Heard the learned Counsel appearing for the Revenue in both the appeals. We were taken through the order of the Tribunal. The perusal of the concurrent findings recorded by the Tribunal in paragraph 7 reveals that 2 the Tribunal has concurred with the findings recorded by the First Appellate Authority with which no interference is warranted for want of substantial question of law. The view taken is a reasonable and possible view. In the circumstances both the appeals are dismissed in limine. 2 The cross objections are also dismissed as not pressed by the learned Counsel appearing for the respondents. (K.K.TATED J.) (V.C.DAGA J.)