2011 (8) TMI 1056

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.... 18-8-2011 dismissed the C.E.A No. 61 of 2008 filed by Commissioner of Central Excise, Belgaum against the CESTAT Final Order No. 161/2008, dated 14-2-2008 as reported in 2009 (236) E.L.T. 289 (Tri.-Bangalore) (Vishwanath Sugars Ltd. v. Commissioner). The relevant extract of the judgment of Hon'ble High Court is as under : "12. The material on record would clearly show that the appellate aut....