COMMISSIONER OF CENTRAL EXCISE Vs. MODERN INDUSTRIAL ENTERPRISES

JUDGEMENT

(1.) By this application, the Assessee seeks refund of the amount, which he had deposited as a pre-condition for hearing of the appeal before the Customs, Excise and Service Tax Appellate Tribunal ( The Tribunal').

(2.) Notice was issued and an opportunity was given to the Revenue to file a reply on 11th December, 2007 but they have chosen not to file any reply to the application.

(3.) The case before the Tribunal was decided in favour of the Assessee and, therefore, the Assessee is entitled to return of the amount that he had pre-deposited before the Tribunal.