Reliable Automatics vs Commissioner Of Central Excise, ...

[Arising out of Order-in-Appeal No.60/2013 CE dated 21/02/2013 passed by Commissioner of Central Excise (Appeals-I), BANGALORE-I (Appeal).]

For approval and signature:

HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Reliable Automatics No. 63/2, Jwalamala Industrial Estate, Kodichikannahalli Road, Bommanahalli, BANGALORE - 560068 KARNATAKA Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax BANGALORE-I Commissionerate, POST BOX NO 5400, CR BUILDINGS, BANGALORE  560 001. KARNATAKA Respondent(s)

Appearance:

Mr. B.N GURURAJ, Advocate, 22.2, 3rd MAIN ROAD CHAMARAJPET, BANGALORE. KARNATAKA For the Appellant

Mr. S. Teli, Dy. Commissioner (AR)

For the Respondent Date of Hearing: 02/01/2015

Date of Decision: 02/01/2015

CORAM:

HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No. 20017 / 2015

Per : B.S.V.MURTHY

The learned counsel submits that appellant has deposited all the dues with interest. On the last occasion when the matter had come up on 25.7.2014, the appellant had been directed to deposit the interest and the penalty under Rule 27 of Central Excise Rules. Today, when the matter was called, the learned counsel submitted that appellant has done this. In view of the decision of this Tribunal in the case of Solar Chemferts Pvt. Ltd.: 2012 (276) E.L.T. 273 (Tri.-Mumbai) and in view of the fact that appellants have fulfilled the obligations which were required to be fulfilled in the decision in the case of Solar Chemfert, I consider it appropriate except for setting aside the mandatory penalty, the appellant deserves no other relief and are considered to have been paid as per the requirements of law. Appeal gets disposed of in above terms.

(Operative portion of the Order pronounced in open court)

B.S.V.MURTHY TECHNICAL MEMBER rv 2