ORDER : Heard learned counsel on both sides. 2. Leave granted. 3. This civil appeal filed by the Department concerns Assessment Year 1995-1996. 4. On going through the records, we find that the assessee Company has been following the net method for valuing the closing stock. It includes excise duty at the time of removal of goods. Following the order of this Court in the case of Commissioner of Income Tax, New Delhi v. Shri Ram Honda Power Equipment Ltd. (Civil Appeal No.6721 of 2012), this civil appeal filed by the Department is dismissed with no order as to costs.