=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 CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION PETITION PETITION NO.2311 OF 2008 NO.2311 OF 2008 NO.2311 OF 2008 M/s Mahindra and Mahindra Ltd. ...Petitioners v/s Union of India and ors. ...Respondents Mr V. Sridharan with Mr J. Motwani and Mr J. Sanghavi i/b M/s PDS Legal for Petitioners. Mr R.V. Desai with Mr A.S. Rao and Ms Poornima Awasthi 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 : 30TH SEPTEMBER 2008 30TH SEPTEMBER 2008 30TH SEPTEMBER 2008 =2= P.C.- 1. By consent of the parties, petition is disposed off in following terms. 2. The order of the Deputy Commissioner of Central Excise, Malad Division dated 13th March 2008 impugned in the petition, letters dated 21st January 2008 and 24th March 2008 are set aside, the matter is remitted back to the Deputy Commissioner of Central Excise, Malad Division for de novo consideration and decision in accordance with law. All the contentions available to both the sides are kept open to be raised before the Deputy Commissioner of Central Excise. Rule is made absolute accordingly with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Sheristedar / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)