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 APPEAL NO.14 OF 2005 CENTRAL EXCISE APPEAL NO.14 OF 2005 CENTRAL EXCISE APPEAL NO.14 OF 2005 The Commissioner of Central Excise ..Appellant. V/s. M/s.Girish Electricals Industries Ltd. ..Respondent. Mr.S.S.Pakale with Suresh Kumar i/b. Dr.T.C.Kaushik for appellant. 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 : 20TH OCTOBER, 2005. DATED : 20TH OCTOBER, 2005. DATED : 20TH OCTOBER, 2005. P.C. :- P.C. :- P.C. :- There is no material place on record to show that the earlier Judgments of the Tribunal have been challenged. The Revenue having accepted the earlier Judgments relied upon by the Tribunal cannot now challenge the same. In that view of the matter, no substantial question of law is involved. Hence appeal is dismissed in limine 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.)