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2014 (7) TMI 831 - HC - Central ExciseRevenue appeal against the decision of tribunal - Respondents have filed the affidavitcumundertaking dated 30.06.2014 stating therein that they shall not claim the refund of duty which was paid by the Respondent at the factory at Bangalore and Kurkumbh (supplier factories) in respect of the goods cleared to their factories at (i) Kurkumbh, Pune, (ii) Vikhroli, Mumbai, (iii) Patalganga, Raigad, (iv) Verna, Goa and (v) Bangalore in the State of Karnataka (recipient factories). It is submitted that the Respondent/recipient factories have taken the credit of duty paid by the said two factories at Bangalore and Kurkumbh. Once we find that there is additional protection of interest of the Revenue by the undertakings and which we have accepted, then, all the more this is not a fit case for entertaining the Appeals. - no substantial question law - revenue appeal dismissed.
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