=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.121 OF 2008 APPEAL NO.121 OF 2008 APPEAL NO.121 OF 2008 M/s Chicago Pneumatics India Ltd. (presently known as Atlas Copco India Ltd.), Dapodi, Pune 411 012 ...Appellants v/s The Customs, Excisde and Service Tax Appellate Tribunal, Mumbai 400 009 and anr. ...Respondents Mr D. Shroff i/b M/s Chitnis and Co. for Appellants. Mr K.R. Chaudhari for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel appearing for both the sides at length. We have gone through the record. We find that all the findings recorded by the Tribunal are findings of facts. The questions of law as framed do not arise from the order impugned. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)