IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO. 33 OF 2000 The Commissioner of Central Excise .. Applicant V/s. M/s. Sharada Synthetic Pvt. Ltd. & others .. Respondents Mr. S.S. Pakale for the Applicant Mr. P. Sanklecha for the Respondents CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 20.01.2005 DATED : 20.01.2005 DATED : 20.01.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant. Both the learned counsel for the Applicant and the Respondents concede that the issue is squarely covered in a Supreme Court Judgment in Collector of Central Excise, Ahmedabad Collector of Central Excise, Ahmedabad Collector of Central Excise, Ahmedabad Vs. Orient Fabrics Pvt. Ltd. 2003 (158) E.L.T. 545 Vs. Orient Fabrics Pvt. Ltd. 2003 (158) E.L.T. 545 Vs. Orient Fabrics Pvt. Ltd. 2003 (158) E.L.T. 545 (S.C.). (S.C.). (S.C.). Under these circumstances, the Application stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)