1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.455 OF 2008 The Commissioner of Income Tax-18. ...Appellant vs. M/s.Shanam Pharma. ...Respondent. --- Mr.K.R.Choudhary, for Appellant. Mr.S.J.Mehta, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 4th September,2008. P.C.:- 1. There is clear finding recorded by the Tribunal that the activities carried out by the assessee are manufacturing activities. The assessee is also paying excise duties under the Excise Act 2 because the activities carried out by it are manufacturing activities. The Tribunal has relied on its earlier judgment in the case “JCIT Vs. Vaipa Pharmaceuticals Pvt.Ltd. in ITA No.3670/M/2000”. The learned Counsel appearing for appellant is not in a position to point out that that judgment has been challenged by the Department. No question of law arises. The appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)