1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (L) NO.104 OF 2005 The Commissioner of Central Excise, Thane II .. Appellant. Versus M/s.Woodmac (Bombay) Pvt.Ltd. .. Respondent. Mr.K.R. Chaudhari with Mr.S.D. Bhosale for the appellant. Mr.Prakash Shah i/by PDS Legal for the respondent. 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 : 3RD April, 2008 DATED : 3RD April, 2008 DATED : 3RD April, 2008 P.C. : 1. Heard learned counsel for the appellant and the learned counsel for the respondent. We have perused the order of CESTAT dated 10-9-2004. 2. After hearing the advocates for some time, Mr.Chaudhari, learned counsel for the appellant seeks leave to withdraw the appeal, since the questions of law involved in this appeal relates to under-valuation of goods and the claim of the revenue was rejected for want of bona fides. 3. Since the issue relates to under-valuation of the goods, learned counsel for the appellant is 2 allowed to withdraw the appeal with liberty to approach the Hon’ble Supreme Court of India. 4. The appeal is allowed to be withdrawn and dismissed as such. J.P. DEVADHAR, J. DR.S. RADHAKRISHNAN, J.