1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.58 OF 2004 M/s.Uni Deritend Limited .. Appellant. V/s. The Commissioner of Central Excise, Nagpur .. Respondent. Mr.Madhur Baya for the appellant. Mr.Y.R. Mishra with Mr.Kiran Kandpile for the respondent. CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 8TH DECEMBER, 2005. DATED : 8TH DECEMBER, 2005. DATED : 8TH DECEMBER, 2005. P.C. : 1. Heard Mr.Baya in support of this appeal. Mr.Mishra with Mr.Kandpile appears for the respondent. 2. The question which is sought to be raised in this appeal is covered against the appellant in the judgment of the Apex Court in the case of Flock India reported in [120 ELT 285 (SC)]. 3. The appeal is dismissed. (H.L. GOKHALE, J.) 2 (J.P. DEVADHAR, J.)