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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.39 OF 2000 CENTRAL EXCISE APPLICATION NO.39 OF 2000 CENTRAL EXCISE APPLICATION NO.39 OF 2000 The Commissioner of Central Excise ..Applicant. V/s. Shakti Insulated Wires Pvt.Ltd. ..Respondent. Mr.R.V.Desai, senior counsel with Ms.S.V. Bharucha for the applicant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2005. DATED : 2ND FEBRUARY, 2005. DATED : 2ND FEBRUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the applicant. The learned counsel for the applicant fairly states that the question sought to be raised in the above application is squarely covered by the Judgment in the case of F.G.P. F.G.P. F.G.P. Ltd. V/s. Union of India Ltd. V/s. Union of India Ltd. V/s. Union of India reported in 2004 (168) E.L.T. 2004 (168) E.L.T. 2004 (168) E.L.T. 289 (S.C.) 289 (S.C.) 289 (S.C.) and Tata Iron & Steel Co.Ltd. V/s. Union of Tata Iron & Steel Co.Ltd. V/s. Union of Tata Iron & Steel Co.Ltd. V/s. Union of India India India reported in 2004 (164) E.L.T. 372 (S.C.) 2004 (164) E.L.T. 372 (S.C.) 2004 (164) E.L.T. 372 (S.C.). Hence application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)