COMMISSIONER OF CENTRAL EXCISE, KOLKATA-VII Vs. RASOI LTD
LAWS(CAL)-2008-7-126
HIGH COURT OF CALCUTTA
Decided on July 28,2008

Commissioner Of Central Excise, Kolkata-Vii Appellant
VERSUS
Rasoi Ltd Respondents

JUDGEMENT

- (1.) The Court : It appears that the petitioner-appellant before us only challenges the order passed by the Appellate Tribunal on the ground that the Tribunal has directed to refund the amount in cash in respect of the personal ledger account maintained by the respondent. We have perused the order so passed by the Tribunal. We have also seen the reasons given by the Tribunal that the authorities unjustly stopped the realization of the said fund in favour of the respondent and thereby failed to act in accordance with natural justice and the Tribunal after going through the records and materials placed before it has correctly come to the conclusion in our opinion, and dismissed the appeal.
(2.) Refund allowed by the lower appellate authority also in the opinion of the tribunal does not call for any interference, so the opinion of this court is also not to interfere with the order so passed by the Tribunal.
(3.) Accordingly, we do not find that any substantial question of law is involved. Hence the appeal is dismissed.;


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