1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.5 OF 2001 The Commissioner of Central Excise, Mumbai - III .. Applicant. V/s. M/s.Steel Fab Industries .. Respondent. Mr.H.V. Mehta for the applicant. None for the respondent. CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 23RD FEBRUARY, 2005. DATED : 23RD FEBRUARY, 2005. DATED : 23RD FEBRUARY, 2005. P.C. : Heard learned counsel for the applicant. The learned counsel for the applicant states that the issue is covered by the judgment of the Supreme Court in the case of Commissioner of Central Excise & Customs (Appeals), Ahmedabad V/s. Narayan Polyplast [2005 (179) E.L.T. 20 (S.C.)]. 2. In view thereof, the application stands dismissed. (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.)