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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.36 OF 2001 CENTRAL EXCISE APPLICATION NO.36 OF 2001 CENTRAL EXCISE APPLICATION NO.36 OF 2001 The Commissioner of Central Excise ..Applicant. V/s. M/s.Motor Industries Co.Ltd. ..Respondent. Mr.A.J.Rana H.V.Mehta for applicant. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH APRIL, 2005. DATED : 7TH APRIL, 2005. DATED : 7TH APRIL, 2005. P.C. :- P.C. :- P.C. :- There is no merit in the application in view of the decision of the Apex Court in the case of Commissioner Commissioner Commissioner of C.Ex., Coimbatore V/s. Jawahar Mills Ltd. of C.Ex., Coimbatore V/s. Jawahar Mills Ltd. of C.Ex., Coimbatore V/s. Jawahar Mills Ltd. reported in 2001 (132) E.L.T. 34 (S.C.) 2001 (132) E.L.T. 34 (S.C.) 2001 (132) E.L.T. 34 (S.C.). Application is dismissed in limini with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)