1 wp88-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.88 OF 2011 Commissioner of Central Excise ..Petitioner. V/s. M/s. Ispat Industries Ltd. & Anr. ..Respondents. Mr. Pradeep S. Jetly for the petitioner. Mr. Prakash Shah i/b. PDS Legal for the respondent No.1. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 24TH MARCH, 2011 P.C. :- 1. The Commissioner of Central Excise is aggrieved by the order passed by the Jt. Secretary to the Government of India dated 18/2/2010 whereby the Revision Application filed by the Commissioner of Central Excise, Raigad has been dismissed and the order passed by the Commissioner of Central Excise (A) has been upheld. In the present case, the respondent No.1 had purchased inputs on payment of duty and taken credit of the duty paid on the said inputs. Subsequently, the respondent No.1 had exported the said inputs on payment of duty by 2 wp88-11 reversing the input credit. The rebate claim was rejected by the adjudicating authority but on appeal allowed by the appellate authority. Counsel for the parties state that challenging similar order passed by the Joint Secretary, the revenue had filed Writ Petition No.2195 of 2010 and Writ Petition No.2094 of 2010 in this Court which are dismissed on 23/3/2011 and 24/3/2011 respectively. In these circumstances, for the reasons stated in those orders, the present petition is also dismissed. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)