IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO. 61 OF 2004 EXCISE APPEAL NO. 61 OF 2004 EXCISE APPEAL NO. 61 OF 2004 The Commissioner of Central Excise, Thane-I. ... Appellant. V/s. M/s.Konark Containers & Allied Industries Pvt.Ltd. ... Respondent. A.S.Rao i/b. T.C.Kaushik for the appellant. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 25th August, 2005. : 25th August, 2005. : 25th August, 2005. P.C. P.C. P.C. : : : ---- ---- ---- . In spite of two adjournments, learned counsel for the appellant-Revenue is not in a position to place any material on record to show that the judgment relied upon by the tribunal in the case of Lakshmi Steel Industries Lakshmi Steel Industries Lakshmi Steel Industries, 1997 (22) RCT 623 (CEGAT) has not been accepted by the Revenue. Since the tribunal has relied upon its own judgment, in absence of any material at the instance of the Revenue to show that the said judgment has not been accepted by the Revenue or that it is not applicable, we do not see any substantial question of law in this appeal. The appeal is, therefore, dismissed in limine. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)