AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.186 OF 2008 The Commissioner of Central Excise, Mumbai - I ..Appellant. V/s. M/s.Morarjee Gokuldas Spg. & Wvg. Company Limited ..Respondent. Smt.S.V. Bharucha for the Appellant. Mr.V. Sreedharan with Mr.Prakash Shah and Mr.Jitu Motwani i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 24TH SEPTEMBER, 2008. P.C. : 1. In view of the judgment of the Division of this Court in the case of Bajaj Auto Limited V/s. Union of India reported in 2003 (151) E.L.T. 23 (Bom.), reliance placed by the learned counsel for the revenue on the judgment of the Supreme Court in the case of Asian Paints (India) Limited Vs. Collector of Central Excise, Bombay reported in 2002 (142) E.L.T. 522 (S.C.) is misplaced considering the judgment of the Special Bench which was appointed by the Hon’ble Supreme Court in that case. Hence, the appeal is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.