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        Central Excise

        2005 (12) TMI 197 - AT - Central Excise

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        CESTAT Bangalore dismisses Revenue's appeal in 2005 tax case, upholds Commissioner's order. Refund rejected, no merit in sanction. The Revenue's appeal was dismissed by CESTAT, Bangalore in 2005 (12) TMI 197. The decision upheld the Commissioner's order, deeming the show cause notice ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            CESTAT Bangalore dismisses Revenue's appeal in 2005 tax case, upholds Commissioner's order. Refund rejected, no merit in sanction.

                            The Revenue's appeal was dismissed by CESTAT, Bangalore in 2005 (12) TMI 197. The decision upheld the Commissioner's order, deeming the show cause notice to reopen the matter unjust based on legal judgments. The appeal for refund was rejected due to lack of merit, as the refund sanction orders had not been reviewed.


                            The Revenue appealed against a decision where refund was held due as refund sanction orders were not reviewed. The show cause notice to reopen the matter was deemed unjust as per legal judgments. The Commissioner's order was upheld as legal and proper, rejecting the appeal due to lack of merit. (2005 (12) TMI 197 - CESTAT, BANGALORE)
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