IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION. ORIGINAL CIVIL JURISDICTION. ORIGINAL CIVIL JURISDICTION. CENTRAL CENTRAL CENTRAL EXCISE APPEAL NO.69 OF 2006. EXCISE APPEAL NO.69 OF 2006. EXCISE APPEAL NO.69 OF 2006. Commissioneer of Central Excise... Appellant. V/s. M/s Maniyar Plast Ltd. ... Respondents. Mr. S.M. Shah with Mrs.S.V.Bharucha for the appellant. Mr. Madhur Baya for the respondents. CORAM CORAM CORAM : V.C.DAGA & J.P.DEVADHAR,JJ. : V.C.DAGA & J.P.DEVADHAR,JJ. : V.C.DAGA & J.P.DEVADHAR,JJ. DATED DATED DATED : 22.6 .2006. : 22.6 .2006. : 22.6 .2006. P.C. P.C. P.C. : : : ---- ---- ---- . In view of the factual finding recorded by the Tribunal that inputs were received in the factory of the respondent, we do not see any substantial question of law involved in this appeal. Appeal is therefore, dismissed in limine with no order as to costs. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)