IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.18 OF 2008 The Commissioner of Central Excise, Mumbai V ..Appellant V/s. Shree Ram Textiles & Processing Mills (I) Private Ltd., ..Respondent Mr.P.S. Jetly for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. Perused the order. 2. Both the authorities below have concurrently found that there is no dispute on the fact that the stock was lying in the factory and the transitional credit is legally due to them, the benefit of said transitional credit should not be denied merely on the ground that the same was not immediately availed or that there was delay in making declaration which is required to be made under Rule 4. 3. No substantial question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.