2010 (2) TMI 259

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....he Appellant. [Judgment per: D.V. Shylendra Kumar, J.]. - This is an appeal filed by the Revenue-Commissioner of Central Excise, under Section 35-C 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 24-9-2008 12009 (245) E.L.T. 413 (Tri. - Bang.)]. 2. The first adjudicating authority allowe....

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....oduct upto 1-3-2006, thereafter became a non-excisable product and therefore, the CENVAT credit outstanding in the name of assessee's account should be refunded. 6. The Adjudicating Officer allowed the application in part and disallowed the application in so far as the credit related to the excise duty with reference to the stock and unfinished products in the custody of the assessee. 7. App....