The Commissioner vs M/S.Steel Complex Ltd on 24 January, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

C.E.Appeal.No. 40 of 2005()


1. THE COMMISSIONER,
                      ...  Petitioner

                        Vs



1. M/S.STEEL COMPLEX LTD.,
                       ...       Respondent

                For Petitioner  :SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR

 Dated :24/01/2008

 O R D E R
                  C.N.RAMACHANDRAN NAIR
                                  &
                T.R.RAMACHANDRAN NAIR, JJ.

                   =========================

                     C.E.Appeal No. 40 of 2005.

                   =========================

              Dated this the 24th day of January, 2008.

C.N.Ramachandran Nair, J.

                           J U D G M E N T

This appeal is filed against the order of the Customs, Excise and

Service Tax Appellate Tribunal, Bangalore reducing the penalty to

Rs.10,000/- under Section 11AC, not equal to the duty determined on

the ground that the respondent is a sick industry referred to BIFR

scheme. We do not find the Tribunal’s order as illegal or arbitrary.

However, we make it clear that the same will not be treated as a

precedent as to the interpretation of Sec.11AC, by the appellant.

Therefore we dismiss the appeal.

C.N.RAMACHANDRAN NAIR, JUDGE.

T.R.RAMACHANDRAN NAIR, JUDGE.

kvs/-