THE COMMISSIONER OF CENTRAL EXCISE Vs. GARUDA TRANSPORTS

JUDGEMENT

(1.) THIS appeal filed by the Revenue against the Order -in -Appeal No. 128/2008 dated 28.07.2008.

(2.) THE respondent has also filed Cross Objection against the said Order -in -Appeal. At the outset, I find that Cross Objection filed by the respondent is in support of the Order -in -Appeal. As such, it cannot be considered as Cross Objection.

(3.) THE instant case is regarding the refund of the duty paid by the respondent. The Adjudicating Authority rejected the refund claim filed by the respondent, against which they filed an appeal. Learned Commissioner (Appeals) after considering the submissions made by both sides and also perusing the case records, which were produced before him, came to the following conclusion: