2008 (11) TMI 180

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....nt. 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 authority. They, however, intimated that the....

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....hiana 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 India Trading Co. Pvt. Ltd., v. CCE, Banga....