IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.267 OF 2007 The Commissioner of Central Excise, Pune II Commissionerate ..Appellant. V/s. M/s.Koya & Co. ..Respondent. Mr.A.S. Rao for the Appellant. Mr.Manoj Mohod for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. The learned counsel appearing for the appellant states that the only part of the impugned order he has challenged in this appeal is the finding recorded in para 2 relating to shortgage of 69.4 meters. Perusal of the order shows that it is a finding of fact. No question of law arises in this appeal. 2. The appeal is, therefore, dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.