- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPEAL NO.100 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Ms.E.P.Bharucha with ¦ Mr.K.R.Choudhari & Mr.S.D.Bhosale ¦ for the Appellant. ¦ Mr.M.H.Patil for the Respondent. ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 20TH AUGUST, 2008 P.C.: Heard the learned Counsel for the Appellant. The Appellate authority has recorded a finding of fact that the CA certificate which was produced in support of the claim shows that the benefit has not been transferred to the customers mentioning not only credit notes but also cheques issued to the customers. In this view of the matter, we see no reason to interfere. Appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)