1 cexa-98.10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 98 OF 2010 The Commissioner of Central Excise, Raigad. ... Appellant. V/s. M/s.Waman Industrial Chemicals Ltd. ... Respondent. Pradeep S.Jetly i/b. Suresh Kumar for the appellant. R.G.Sheth for the respondent. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 21st September 2010. P.C. : Heard learned counsel for the appellant- Revenue and learned counsel for the respondent. Perused appeal. 2. The issue sought to be raised in this appeal is squarely covered by the judgment of the Apex Court in the case of Escorts Ltd. v. Commissioner of Central Excise, 2007 (171) ELT 145 (SC) followed by this Court in Commissioner v. Sterlite Industries (I) Ltd., 2009 (244) ELT A89 (Bom.). The very same view is affirmed by this 2 cexa-98.10 Court in the case of Tata Motors Ltd. v. Union of India, 2009 (244) ELT 337 (Bom.) and taken same view in Central Excise Appeal No.40/2009 (The Commissioner of Central Excise v. M/s.Mahindra Ugine Steel Co.Ltd.) decided by order dated 10th June, 2009; wherein the Furnace Oil was a subject matter of appeal. 3. In this view of the matter, appeal is dismissed for want of substantial question of law with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)