hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 43 OF 2007 The Commissioner of Central Excise ... Appellant Versus M/s. Beck India Limited ... Respondent Mr. J.B. Mishra for the Appellant. Mr. V.P. Sawant for Respondent. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 06, 2009 P.C. Considering the judgment of the Supreme Court in Rajasthan Spinning 238 ELT 3 SC and finding recorded by the tribunal in Para 5, we do not find any substance in the questions. In so far as Section 11AC is concerned, there is no merit. In so far as interest is concerned, considering the negligible amount, we are not inclined to interfere in the order of the tribunal. Hence, appeal dismissed. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)