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.5 OF 2002 CENTRAL EXCISE APPLICATION NO.5 OF 2002 CENTRAL EXCISE APPLICATION NO.5 OF 2002 The Commissioner of Central Excise ..Applicant. V/s. M/s.S. Kumar & Co. & 59 Ors. ..Respondent. Mr.S.S.Pakale with Y.R.Mishra for the applicant. Mr.J.M.Patel for respondent Nos.1 to 4. AND AND AND CENTRAL EXCISE APPLICATION NO.7 OF 2002 CENTRAL EXCISE APPLICATION NO.7 OF 2002 CENTRAL EXCISE APPLICATION NO.7 OF 2002 The Commissioner of Central Excise ..Applicant. V/s. M.P. Sharma & Anr. ..Respondents. Mr.R.V.Desai, senior counsel with Mrs.N.V.Masurkar for petitioner. Mr.Ramesh Majgaonkar for respondent No.2. 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 : 27TH APRIL, 2005. DATED : 27TH APRIL, 2005. DATED : 27TH APRIL, 2005. P.C. :- P.C. :- P.C. :- . Heard the learned counsel for the petitioner. In view of the Judgment of the Apex Court in the case of Collector of C.Ex., Ahmedabad V/s. Orient Fabrics Pvt. Collector of C.Ex., Ahmedabad V/s. Orient Fabrics Pvt. Collector of C.Ex., Ahmedabad V/s. Orient Fabrics Pvt. Ltd. Ltd. Ltd. reported in 2003 (158) E.L.T. 545 (S.C.) 2003 (158) E.L.T. 545 (S.C.) 2003 (158) E.L.T. 545 (S.C.), the issue raised in these applications does not survive. In this view of the matter, both the applications stand dismissed 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.)