- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1468 OF 1997 The Simplex Mills Co. Ltd. and Anr. ..Petitioners Vs. Union of India & Anr. ..Respondents .... Mr.Kevik Setalwad i/b R.A.K.Najam Essant for Petitioners Ms.S.V.Bharucha for Union of India .... CORAM: DR.S.RADHAKRISHNAN AND CORAM: DR.S.RADHAKRISHNAN AND CORAM: DR.S.RADHAKRISHNAN AND SMT.V.K.TAHILRAMANI,JJ. SMT.V.K.TAHILRAMANI,JJ. SMT.V.K.TAHILRAMANI,JJ. DATE : NOVEMBER 20, 2006 DATE : NOVEMBER 20, 2006 DATE : NOVEMBER 20, 2006 P.C. P.C. P.C. 1. Heard the learned counsel for the Petitioners and the learned counsel for the Respondents. Both the learned counsel for the Petitioners and Respondents categorically state that the matter is no longer res integra and the same is squarely covered in favour of the Petitioners by the judgment of the Supreme Court in Commissioner of Commissioner of Commissioner of Central Excise Vs. Simplex Mills Co. Ltd.; Central Excise Vs. Simplex Mills Co. Ltd.; Central Excise Vs. Simplex Mills Co. Ltd.; (2005) 3 SCC 51 (2005) 3 SCC 51 (2005) 3 SCC 51 and the aforesaid judgment of the Supreme Court confirmed the judgment of larger - 2 - Bench of the Tribunal in Jyoti Overseas Ltd. Vs. Jyoti Overseas Ltd. Vs. Jyoti Overseas Ltd. Vs. Commissioner of Central Excise, Indore; 2001 (130) Commissioner of Central Excise, Indore; 2001 (130) Commissioner of Central Excise, Indore; 2001 (130) ELT 446 (Tri-LB) ELT 446 (Tri-LB) ELT 446 (Tri-LB). In view thereof, the rule is made absolute in terms of prayer clauses (a) and (b). [DR.S.RADHAKRISHNAN, J.] [SMT.V.K.TAHILRAMANI,J.]