1 cexal-52.10-- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (LDG.) NO. 52 OF 2010 WITH CENTRAL EXCISE APPEAL (LDG.) NO. 53 OF 2010 Union of India. ... Appellant. V/s. M/s.Hindustan Petroleum Corporation Limited. ... Respondent. R.B.Pardeshi for the appellant. M.H.Patil for the respondent. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 15th September 2010. P.C. : Heard learned counsel for the appellant- Revenue and learned counsel for the respondent. Perused appeals. 2. The impugned order dated 16th November, 2009 is in consonance with the orders of this Court, one dated 2nd September, 2009 passed in Writ Petition No.1477/2009 (Hindustan Petroleum Corporation Ltd v. Union of India) and another dated 16th September, 2009 passed in Writ 2 cexal-52.10-- Petition No.7478/2009 (Bharat Petroleum Corporation Ltd v. Union of India) to which one of us (Daga, J.) is party. The SLPs (bearing Nos.5022/2010 and 5878/2010), preferred against the aforesaid orders, were dismissed by the Apex Court vide orders dated 5th April, 2010 and 19th April, 2010. 3. In the aforesaid view of the matter, no substantial question of law is involved in these appeals. Both appeals are dismissed for want of substantial question of law with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)