COMMISSIONER OF CENTRAL EXCISE. Vs. MOTHER DAIRY

JUDGEMENT

(1.) This is an appeal filed by the Revenue-Commissioner of Central Excise, under Section 35G of the Central Excise Act, 1944, directed against the Order passed by the CESTAT, South Zone Bench, Bangalore, in terms of the Order No. 1154/2008, dated 24-&-2008 [2009 (245) E.L.T. 413 (Tri. - Bang.)]

(2.) The first adjudicating authority allowed the refund application of the assessee in part to the extent of Rs. 43,414/- by its order 4ated 23-8-2007.

(3.) The assessee appealed. The first appellate authority set aside the order of the first adjudicating authority by its order dated 30-1-2008 and ordered full relief on the refund application that had been filed by the assessee for refund of a sum of Rs. 82,886/- as against the order passed by the first appellate authority granting partial relief to the extent of Rs. 43,414/-.