IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.243 OF 2007 The Commissioner of Central Excise, Mumbai - III ..Appellant. V/s. M/s.Emerson Network Power (I) Private Limited ..Respondent. Mr.R. Asokan with Ms.Lata Patne for the Appellant. Mr.Prakash Shah with Raju Motwani i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. The tribunal has relied upon the judgment of Larger Bench of the tribunal in the case of Grasim Industries vs. CCE, Indore reported in 2007-TIOL-135-CESTAT-DEL-LB. It appears that the said decision has been accepted by the revenue. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.