1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. CENTRAL EXCISE APPEAL NO. 11 OF 2008 The Commissioner of Central Excise .vs. M/s. Economic Explosives Ltd. & others ________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions and Court's or Judge's orders. Registrars orders. Ms. T. Khan, Advocate for appellant. Mr. M.V. Samarth, Advocate for respondent no.1. CORAM: D.K. DESHMUKH & PRASANNA B. VARALE, JJ. DATED: NOVEMBER 26, 2008. Heard the learned Counsel for both the sides. Perused the record. We find that the Tribunal has rightly relied upon the judgment of the Supreme Court in the case of ITC Limited .vs. CCE, Patna 2003 (151) ELT 246. The goods were removed for in-house testing and proper accounts were maintained and, therefore, the payment of duty was not necessary on the goods while they were removed for in-house testing. No question of law arises. The appeal is rejected. JUDGE JUDGE. J.