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2009 (8) TMI 959 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-IIExtract: ....... cases i.e. Financiers v. CCE - 2007 (8) S.T.R. 7 (T), CCE v. Silver Oak Garden Resort - 2008 (9) S.T.R. 481 (T) and CCE, Ludhiana v. Pannu Property Dealers - 2009 (14) S.T.R. 687 (T-Del). 6. In view of the above facts of the matter, I reject the appeal by upholding the order passed by the Assistant Commissioner, Central Excise, Ratnagiri Division.
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