IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.232 OF 2007 The Commissioner of Central Excise Pune III Commissionerate ..Appellant. V/s. M/s.Cummins India Limited ..Respondent. Mr.A.S. Rao with Ms.Rutuja Ambekar for the Appellant. Mr.Raju Motwani i/by PDS Legal for the respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 23RD JULY, 2008 P.C. : 1. Heard learned counsel on both sides. 2. We find that the view taken by the tribunal is in consonance with the law. No question of law arises in this appeal. The appeal is dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.