IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.69 OF 2008 The Commissioner of Central Excise & Customs, Nashik ..Appellant V/s. M/s/Taj Textiles Industries ..Respondent Mr.R.V. Desai with Mr.H.V. Mehta & Mr.N.D. Sharma for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. Heard learned counsel for the appellant. 2. Because there were contradictory stand taken by the owner while releasing the goods, samples of the goods were taken, so that the samples can be tested and the test result will indicate as to which version is correct. But for no reason the department has not send the samples for testing and, therefore, the appellate authority found no reason to confiscate the goods. That order has been upheld by the tribunal. 3. After having gone through the records, we do not see any reason to take different view from the view taken by the appellate authority and the tribunal. No question of law arises in this appeal. Hence, rejected. J.P. DEVADHAR. J. D.K. DESHMUKH, J.