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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.52 OF 2005 CENTRAL EXCISE APPEAL NO.52 OF 2005 CENTRAL EXCISE APPEAL NO.52 OF 2005 The Commissioner of Central Excise ..Appellant. V/s. M/s.Century Rayon ..Respondent. Mr.R.V.Desai, Sr. Advocate with A.S.Rao for appellant. Mr.Jitu Motwani i/b. PDS Legal for 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 : 16TH JANUARY, 2006. DATED : 16TH JANUARY, 2006. DATED : 16TH JANUARY, 2006. P.C. :- P.C. :- P.C. :- Heard learned counsel for the appellant and the respondent. With regard to the questions raised in the above appeal, it appears that the Tribunal has held in favour of the appellant in the earlier appeal on the same facts. Learned counsel for the appellant is unable to point out whether there was any appeal preferred against that order. In view thereof, we do not find any substantial question of law arising in this appeal. Hence appeal is dismissed in limine with no order as to costs. (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (Dr.S.RADHAKRISHNAN,J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)