1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.35 of 2006 Commissioner of Central Excise Mumbai V .. Appellant versus M/s. Altop Industries .. Respondent ... Ms.S.I. Shah with Mr.Suresh Kumar for the appellant. None for the respondents. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 29th September 2009 P.C:- 1. The questions raised in this appeal are similar to what was the issue in Central Excise Appeal No.125 of 2005 decided by separate judgement today. For the reasons set out therein, we find no merit in this appeal which is accordingly dismissed. (D.G. KARNIK, J) (F.I. REBELLO, J)