2008 (2) TMI 861

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..... 5G of the Central Excise Act is at the instance of the revenue against the order dated 23-11-2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore Bench in Appeal No. E/687/2005 which was also at the instance of the revenue. 3. After the perusal of the records, tribunal was of the considered opinion that no case was made out for any interference against the appellate .....

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..... t of duty under protest. 6. Additional Commissioner of Central Excise, Mangalore, dropped the proceedings. Based on the decision of the Addl. Commissioner, respondent herein filed claims for two refunds amounting to Rs. 4,75,750/- and Rs. 4,30,965/-. The adjudicating authority rejected the claim of the respondent. Respondent approached the Commissioner (Appeals) who was pleased to pass an or .....

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..... n this regard, by cogent and valid reasons assigned in para-7 of the impugned order, the appeal of the revenue has been dismissed. Nothing could be pointed out to us that tribunal has taken illegal, perverse or erroneous view in the matter. Tribunal has fully justified in not disturbing the findings of facts recorded by the subordinate authorities. 9. In view of this, we are of the opinion t .....

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