2013 (10) TMI 54

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..... d against the order of the CESTAT, South Zonal Bench, Bangalore dated 31-12-2007 in Appeal No. Excise 927/2005 [2008 (224) E.L.T. 429 (Tri.-Bang.)]. The CESTAT rejected the appeal by the Revenue and confirmed the order-in-Appeal dated 20-5-2005 passed by the Commissioner of Customs and Central Excise Appeals-III. 2. The facts in brief are that the respondent-assessee defaulted on three occasions .....

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..... . 12/2003 dated 1-3-2003 and with effect from 1-4-2003 will be applicable to the defaults which occurred after 1-4-2003. We concur with the concurrent findings on this aspect. 4. We find no error of law in the reasoning concurrently arrived at by the Commissioner (Appeals) and the CESTAT warranting consideration of this appeal, since no substantial question of law arises for consideration. 5. Th .....

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