IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Application No. 1 of 1998 The Commissioner of Central Excise, Mumbai .. Applicant V/s. Raymond Woolen Mills Ltd., Thane .. Respondent Mr. R.V. Desai for the Applicant Mr. Prakash Shah i/b. S.D.D. Phatarphakar for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.H. BHATIA, JJ. J.H. BHATIA, JJ. J.H. BHATIA, JJ. DATED : 23.06.2005. DATED : 23.06.2005. DATED : 23.06.2005. P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant and the Respondent. Both the learned counsel for the Applicant and the Respondent state that the question raised in the above Application have now become academic in the sense that the Department has already issued a circular dated 30th June, 1997 based on a judgment of Madras High Court in Ponds India Limited 1993 (63) ELT (3) Ponds India Limited 1993 (63) ELT (3) Ponds India Limited 1993 (63) ELT (3) Mad. Mad. Mad. In view thereof, nothing further survives in the Application. The Application stands disposed of. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.)