:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO.115 EXCISE APPEAL NO.115 EXCISE APPEAL NO.115 OF OF OF 2005 2005 2005 The Commissioner of Central Excise, Thane - I .. Appellant V/s M/s.Hindustan Coca Cola Beverages Pvt. Ltd.,Wada .. Respondent ----- Shri.R.V.Desai, Sr. Counsel with Shri.K.R.Chaudhari for the Appellant. Shri.D.B.Shroff, Sr. Counsel i/b. M/s.Cr.Bayley & Co. for the Respondent. CORAM CORAM CORAM : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN & J.P.DEVADHAR, J.P.DEVADHAR, J.P.DEVADHAR, JJ. JJ. JJ. DATE DATE DATE : 7TH FEBRUARY, 2006. : 7TH FEBRUARY, 2006. : 7TH FEBRUARY, 2006. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. We have perused the order dated 3rd March, 2005 passed by the learned CESTAT. The Tribunal has disposed of the above appeal relying on the decision in M/s. Pepsico M/s. Pepsico M/s. Pepsico India India India Holding Ltd. Vs. CCE, 2001 (130) ELT 193(T) Holding Ltd. Vs. CCE, 2001 (130) ELT 193(T) Holding Ltd. Vs. CCE, 2001 (130) ELT 193(T). The Department has accepted the said judgment. We have also perused the judgment of the Hon’ble Supreme Court in Vikram Cement Vs. Commissioner of Central Vikram Cement Vs. Commissioner of Central Vikram Cement Vs. Commissioner of Central Excise, Excise, Excise, Indore - 2006 (194) E.L.T. 3 (SC) Indore - 2006 (194) E.L.T. 3 (SC) Indore - 2006 (194) E.L.T. 3 (SC) and also the judgment of the Hon’ble Supreme Court in Birla Birla Birla Corporation Corporation Corporation Ltd. Vs. Commissioner of Central Excise Ltd. Vs. Commissioner of Central Excise Ltd. Vs. Commissioner of Central Excise :2: - 2005 (186) E.L.T. 266 (SC) 2005 (186) E.L.T. 266 (SC) 2005 (186) E.L.T. 266 (SC). 2. In view thereof there is no substantial question of law involved in the above appeal. Appeal stands dismissed. (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)