ORDER : 1. Taken on board. 2. In view of the decision of this Court in Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bhavan Ltd. reported in 2009 (12) SCC 419 , on which reliance has been placed by the Commissioner, Customs(Appeals), Mumbai-II, we are not inclined to entertain the writ petition and the same is accordingly dismissed.