1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. CEL No. 25/2007 The Commissioner Central Excise, Nagpur Vs. M/s. Archana Industries Transformers (P) Ltd. and another Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's Orders and Registrar's orders. CORAM : A.P. LAVANDE AND R. V. MORE, JJ. DATED : 22nd October, 2007 Heard Mr. Mishra, learned counsel for the appellant. The issue involved in the present appeal is squarely covered by the judgment of Apex Court in Commissioner of C.Ex. Coimbtore Vs. Jawahar Mills Ltd. (2001 (132) ELT 3 (S.C.). Hence, the appeal is summarily rejected. JUDGE JUDGE MLA