2009 (4) TMI 358

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....he Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 92/2008 dated 30-5-2008 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. We heard both sides. 3. The appellant manufacture various gases. They supply the same in Cylinders to their buyers. In addition to the....

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....pholding the order of the Original Authority is that the department had not accepted the said decision. He has also stated that the proposal for filing of Civil Appeal in that case was turned down on the ground that Revenue involved was low. Here is a situation when the lower appellate authority has disregarded the decision of the Tribunal on very flimsy grounds. This is a case of sheer judicial i....