2008 (1) TMI 55

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....This appeal is by the revenue challenging concurrent findings of the Commissioner of Central Excise Appeals, Bangalore, and the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Bombay, in case No. A/257-258/212B/2007/CSTB/CI dated 29-03-2007 [2007 (7) S.T.R. 449 (Tri.)] raising following substantial questions of law: (i) Whether refund could be granted w....

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....ompact disc to show that the assessee did not recover the amount from its customers and the compact disc does not reveal the full transaction. There fore, the application was rejected. 4. Aggrieved by the order of rejection, on a refund claim, the assessee filed an appeal before the Commissioner of Central Excise. The Commissioner of Central Excise (Appeals), after hearing both the parties came....

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....ssioner of Central Excise held that the Commissioner of Central Excise was justified in allowing the appeal as the compact disc produced by the assessee was admissible and the certificate produced by the assessee from its Chartered Accountant would satisfy the claim. Accordingly, the appeal of the revenue has been rejected. Being aggrieved by these two concurrent findings, the present appeal is fi....