=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.127 OF 2008 APPEAL NO.127 OF 2008 APPEAL NO.127 OF 2008 The Commissioner of Central Excise, Pune III, Pune 411 001 ...Appellant v/s M/s International auto Ltd., Sanaswadi, Pune ...Respondents Mr Y.S. Bhatia with Mr P.S. Jetly 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. The Tribunal has relied on the judgment of the Tribunal in the case of M/s Bhagwati Sahakari Sakhar Karkhana Ltd. and anr. v/s CCE, reported in 2000(115) E.L.T. 120 (Tribunal). According to the learned counsel, the decision given by the Tribunal has been accepted by the Department. Therefore, the appeal cannot be entertained. 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.)