1 IN THE HIGH COURT OF BOMBAY AT GOA MISC. CIVIL APPLICATIONS NO. 422 OF 2002 with Cross Objections Commissioner of Central Excise .... Applicant V/s M/S Phil Corporation Ltd. .... Respondent Ms. Susan Linhares, Central Govt. Standing Counsel for the Applicant. Mr. Rajiv Srivastava, Advocate for the Respondent. CORAM : P.B. MAJMUDAR & N.A. BRITTO, JJ. DATE : 30th JANUARY, 2009 P.C.: So far as Miscellaneous Civil Application is concerned, the said application has been filed under Sub-section (1) of Section 35 H of the Central Excise Act, 1944. 2. During the course of hearing, it is pointed out by learned Counsel for the Central Government that the issue in question has now been decided by the judgment of the Supreme Court in the case of Union of India V/s. Marmagoa Steel Ltd. (2008 (229) E.L.T. 481 (S.C.)). It is submitted that in view of this decision, now this application is not required to be entertained as issue is upheld on merits also. In view of the said submission made by the learned Counsel for the Central Government, this Miscellaneous Civil Application is rejected. The prayer made in the Miscellaneous Civil 2 Application now need not be granted. Learned Counsel for the respondent states that he is not pressing the Cross-objections. 3. In that view of the matter, both Miscellaneous Civil Application and Cross-objections are disposed of. P.B. MAJMUDAR, J. N.A. BRITTO, J. NH/-