-= : 1 : =- 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 APPLICATION NO.8 OF 2002 CENTRAL EXCISE APPLICATION NO.8 OF 2002 CENTRAL EXCISE APPLICATION NO.8 OF 2002 The Commissioner of Central Excise ..Applicant. V/s. Power Volts Electricals ..Respondent. Mr.S.S.Pakale for applicant. Mr.A.S.Rao for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 27TH APRIL, 2005. DATED : 27TH APRIL, 2005. DATED : 27TH APRIL, 2005. P.C. :- P.C. :- P.C. :- The learned counsel appearing for the revenue fairly states that the issued sought to be raised in this petition is squarely covered by the Judgment of the Apex Court in the case of Commr. of C.Ex. & Cus.(Appeals), Commr. of C.Ex. & Cus.(Appeals), Commr. of C.Ex. & Cus.(Appeals), Ahmedabad V/s. Narayan Polyplast Ahmedabad V/s. Narayan Polyplast Ahmedabad V/s. Narayan Polyplast reported in 2005 (179) 2005 (179) 2005 (179) E.L.T. 20 (S.C.) E.L.T. 20 (S.C.) E.L.T. 20 (S.C.). In this view of the matter the application stands dismissed in limine with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)