=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.154 OF 2008 APPEAL NO.154 OF 2008 APPEAL NO.154 OF 2008 The Commissioner of Central Excise Pune-II Commissionerate, Pune ...Appellant v/s M/s Menon Bearings Ltd., M.I.D.C., Gokul Shirgaon, Kolhapur ...Respondents Mr A.S. Rao with Mr S.D. Bhosale for Appellant. None for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel appearing for the appellant. Perused the record, especially the order passed by the Appellate Authority. The Appellate Authority has clearly relied on the certificate issued by the customer regarding payment of duty. No question of law arises. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)