This Central Excise Appeal was dismissed. The Court upheld the Tribunal's order which reduced the penalty to Rs.5,000 because the assessee had paid all arrears of duty with interest.
None.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR
WEDNESDAY, THE 20TH FEBRUARY 2008 / 1ST PHALGUNA 1929
C.E.Appeal.No. 11 of 2004()
--------------------------E/.860/2003 of CUSTOMS, EXCISE AND SERVICE TAX APPELETTE TRIBUNAL, SOUTH ZONAL BENCH AT BANGALORE.
APPELLANT/RESPONDENT
COMMISSIONER OF CENTRAL EXCISE, CALICUT COMMISSIONERATE, C.R.BUILDING, MANANCHIRA, CALICUT.
BY ADV. SRI.S.KRISHNAMOORTHY, ADDL.CGSC
RESPONDENTS: APPELLANT
M/S.PALAKKAD STEELS (P) LTD; IDA, KANJIKODE WEST, PALAKKAD - 678 623.
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 20/02/2008, THE COURT ON 20/02/2008 DELIVERED THE FOLLOWING:
C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ.
C.E.Appeal No.11 of 2004
.................................................................... Dated this the 20th day of February, 2008.
JUDGMENT
C.N.Ramachandran Nair, J.
Heard Standing Counsel for the appellant. The appeal is filed against the order of the Tribunal reducing the penalty to Rs.5,000/-. It is seen that Tribunal reduced the penalty for the reason that assessee had paid the entire arrears of duty with interest. In fact the Tribunal has followed orders issued in similar cases which have been upheld by us in other appeals. We, therefore, dismiss this appeal also.
C.N.RAMACHANDRAN NAIR Judge
T.R.RAMACHANDRAN NAIR Judge
pms
Commissioner of Central Excise, Calicut Commissionerate
M/s.Palakkad Steels (P) Ltd
C.N.Ramachandran Nair
T.R.Ramachandran Nair
As recorded by the court registry
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