IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTRAL EXCISE APPEAL No. 72 of 2006 UNION OF INDIA V/S M/S DAYA ENGINEERING WORKS LTD. Mr.Rishab Sanchati for Mr. V.K.Mathur for the appellant Date of Order : 21.8.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- The controversy involved in this appeal is squarely covered against the Revenue by a judgment of this Court dated 06.12.2007 rendered in the Central Excise Appeal No.55/2007 Union of India Vs. Shri Mahesh Granites Pvt. Ltd. & Ors. in which in turn is based on the judgment of the Hon'ble Supreme Court in L.H. Sugar Factories reported in 2005 (187) ELT Page 5 (SC). In that view of the matter, for the same reasons, this appeal is also dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /mamta/