IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.265 OF 2007 Commissioner of Central Excise, Pune-I ..Appellant. V/s. Force Motors Limited ..Respondent. Mr.P.A. Vyas for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. In view of the judgment of the Division Bench of this Court in the case of Commissioner of Central Excise, Aurangabad V/s. Rucha Engineering Pvt.Ltd. reported in 2008 (223) ELT 161 (Bom.), this appeal cannot be entertained. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.