2008 (11) TMI 180

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.....K. Panda, Jt. CDR, for the Appellant. None, for the Respondent. [Order].- The brief facts of the case are that the respondents had shown in their ER-1 return for the month of March 2003 that a quantity of 13,861 Kgs. of finished goods involving Central Excise duty of Rs. 1,29,650/- was burnt in fire on 18-3-2003, but could not produce any order for remission of duty from the competent autho....

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....d of by the Assistant Commissioner, Ludhiana by way of sanction in the form of cenvat credit. The Commissioner (Appeals) accepted the plea of the assessees that they were entitled to refund in cash; hence this appeal by the Revenue. 2. The respondents have asked for a decision on merit hence I heard the learned DR for the appellant and perused the record. 3. I find that in the case of Slovak....