2014 (7) TMI 831

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....EXCISE APPEAL NO.103 OF 2012 - -<br>Central Excise<br>S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. Vijay Kantharia with Mr. N. V. Kalantri For the Respondent : Mr. V. Sridharan, Senior Advocate a/w Mr.Jas Sanghavi i/by PDS Legal ORDER P. C. 1 There are two Appeals on our Board together with the Central Excise Appeal Nos.101/2012, 102/2012 and 103/2012. Thes....

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....vely heard Mr.Kantharia, learned counsel appearing for the Revenue in support of these Appeals, on the earlier occasion. We have also heard Mr.Sridharan, learned Senior Counsel appearing for the Assessee. 4 Upon perusal of the order under challenge we find that entertaining the Appeals and keeping them pending would serve no purpose essentially because the finding of the Tribunal is that none o....

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....arlier for the Assessee, as to whether the Respondents/ Suppliers would file an affidavitcumundertaking that they would not claim any refund of duty which was paid by them. Accordingly, the matter was adjourned. The Respondents have filed the affidavitcumundertaking dated 30.06.2014 stating therein that they shall not claim the refund of duty which was paid by the Respondent at the factory at Bang....

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....e by the undertakings and which we have accepted, then, all the more this is not a fit case for entertaining the Appeals. 7 In the light of the clear findings of fact and which stand supported by the statements made and the undertakings given to this Court that the Appeals are disposed of. They do not raise any substantial question of law. We clarify that the view taken by us is in the facts pe....