2008 (5) TMI 105

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..... appellant is a 100% EOU and paid establishment charges to the Revenue for availing the services of departmental officers and subsequently filed refund of the same, which was rejected by the original adjudicating authority as also by the Commissioner (Appeals). It was observed by the authorities below that as per the Board's Circular No. 31/2003 dated 7-3-2003, an option was given to 100% EOU for .....

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..... below on the basis of the report given by the Superintendent as also the appellant's own letter showing that the register of receipt and issue of materials were maintained under the supervision of Central Excise Officer. 2. In view of the above, I do not find any merit in the said appeal. I also note that the entire dispute is about the payment of charges to the Revenue officers which fall under .....

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