IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.46 OF 2008 The Commissioner of Central Excise, Pune - I ..Appellant. V/s. M/s.Ador Powertron Ltd., ..Respondent. Mr.L.S. Shetty with Mr.M.S. Bhardwaj for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. It is an admitted position that the duty was paid twice for 13 U.P.S. and, therefore, the tribunal has ordered refund of the duty, which was paid first when there was only transfer from one division to another division of the assessee. 2. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.