IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1667 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. Shri Vinod Kumar Bubna H.U.F. ... Respondent. D.K.Kamwal with P.S.Sahadevan for the appellant. Sanjiv M. Shah for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 15th September 2009. P.C. : Heard learned counsel for the parties. Perused impugned order. 2. The Tribunal has recorded finding of fact that the process carried out by the respondent- assessee amounts to manufacture/ production. Learned counsel for the respondent makes a statement that on the subject items excise duty is paid by the assessee. In this view of the matter, the finding recorded by the Tribunal that the process carried out by the assessee is a manufacturing process cannot be faulted. No substantial question of law is involved in the appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)