IN THE HIGH COURT OF BOMBAY AT GOA EXCISE APPEAL NO. 37 OF 2008 COMMISSIONER OF CENTRAL EXCISE ... Appellant Versus M/S. DR. REDDY'S LABORATORIES LTD. ... Respondent Mr. Jose Filipe Melo, Central Govt. Standing Counsel for the appellant. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 19th January, 2009 P.C. Heard learned Counsel for the appellant. Considering the reasoning given by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench, Mumbai in para 2 of the order, we do not find any error in the Order of the Tribunal, as the Tribunal has found that the issue in question has been settled in favour of the Assessee by the Tribunal's decision in case of Bombay Dyg. & Mfg. Co. Ltd. vs. CCE, Mumbai IV, reported in 2007 (80) RLT 773. The Tribunal has also found that in the appellant's own case, the CESTAT vide its order dated 30.1.2008 set aside the order of the Commissioner (Appeals) Goa, holding that the interest need not required to be paid from the date of taking wrong cerdit, but from the date of utilizatiion only. The Tribunal has also held in the case of Godrej Soaps Ltd., Vs. CCE, Mumbai-2004 (170) ELT 102 that the interest would become payable only from the date of utilization of credit wrongly taken. 2. Considering the reasoning of the Tribunal, in our view, no substantial question of law arises for determination of this Court. Hence, the appeal is dismissed. P. B. MAJMUDAR, J. N. A. BRITTO, J. ssm.