2013 (10) TMI 54

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....f the Customs Act, 1962 is directed against the order of the CESTAT, South Zonal Bench, Bangalore dated 31-12-2007 in Appeal No. Excise 927/2005 [2008 (224) E.L.T. 429 (Tri.-Bang.)]. The CESTAT rejected the appeal by the Revenue and confirmed the order-in-Appeal dated 20-5-2005 passed by the Commissioner of Customs and Central Excise Appeals-III. 2. The facts in brief are that the respondent-as....