Rng IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.42 OF 2009 The Commissioner of Central Excise,Belapur.. Appellant vs M/s Gautam Weaving Mills .. Respondents ... Mr.R.Asokan for Appellant Ms Aparna Hirandagi i.b Mr.M.H.Patil for Respondents Coram: F.I.Rebello and J.H.Bhatia, JJ Dated: 24th June, 2009 P.C. 1. The only issue before the tribunal was denial of credit of Rs.76,913/- and penalty. The learned tribunal relied on the judgment of this Court in Simplex Mills Co Ltd vs CCE 2007 R & P 273 (Bom) and following an earlier judgment in Marmagoa Steel Ltd vs.Union of India 192 ELT 82. In our opinion therefore, question of law as framed would not arise. Consequently, appeal dismissed. { J.H.Bhatia, J } { F. I. Rebello, J }