: 1 : 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 APPEAL NO.14 OF 200 CENTRAL EXCISE APPEAL NO.14 OF 200 CENTRAL EXCISE APPEAL NO.14 OF 2009 The Commissioner of Central Excise Thane-I. ...Appellant. V/s. M/s.Modi Dyeing and Bleaching Works ...Respondents. Mr.R.B.Pardeshi with M.S.Bharadwaj , advs. for the Appellant. CORAM: F.I.Rebello & CORAM: F.I.Rebello & CORAM: F.I.Rebello & J.H.Bhatia,JJ J.H.Bhatia,JJ J.H.Bhatia,JJ. DATE : 6th May, 2009. DATE : 6th May, 2009. DATE : 6th May, 2009. P.C.: P.C.: P.C.: 1. Matter involved penalty of Rs.10,000/-. The Tribunal has held in favour of the respondents holding that the accumulated deemed credit amounting to Rs.78,703/- which could not be availed by 31st March, 2003 could have been availed of. The Tribunal relied upon the judgment of this Court in TATA Engineering and Locomotive Co. Ltd. v. TATA Engineering and Locomotive Co. Ltd. v. TATA Engineering and Locomotive Co. Ltd. v. Union of India 2003 (159) E.L.T. 129 (Bom.) Union of India 2003 (159) E.L.T. 129 (Bom.) Union of India 2003 (159) E.L.T. 129 (Bom.). This dealt with the issue of Rule 57H(3). 2. On behalf of the respondents, the learned counsel relies upon the judgment of this Court Osram Surya v. Osram Surya v. Osram Surya v. Commissioner of Central Excise, Indore 2002 LAWSUIT(SC) Commissioner of Central Excise, Indore 2002 LAWSUIT(SC) Commissioner of Central Excise, Indore 2002 LAWSUIT(SC) 568 568 568. The said judgment dealt with the construction of Rule 57G. : 2 : 3. In our opinion, considering the amount of penalty involved this is not a fit case for this Court to interfere with the order passed by the Tribunal. It is open for the appellant to raise the question of law, if any, in an appropriate case. (F.I.Rebello, J.) (F.I.Rebello, J.) (F.I.Rebello, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.)