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Madras High CourtCMA/350/2007disposed of

The Commissioenr Of Central v. Tamil Nadu Petro Products Ltd.

2016-12-08Honourable Dr Justice Anita Sumanth,Honourable Mr Justice Huluvadi G. Ramesh2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 8.12.2016

CORAM

THE HONOURABLE MR.JUSTICE HULUVADI G.RAMESH AND THE HONOURABLE Dr.JUSTICE ANITA SUMANTH C.M.A.No.350 of 2007 The Commissioner of Central Excise, Chennai-I, 26/1, M.G.Road, Chennai 600 034.

Appellant/Respondent

Versus

1. M/s.Tamil Nadu Petro Products Ltd., Manali Express Highway, Manali, Chennai-68.

...1st Respondent/Appellant

2. The Customs, Excise & Service Tax, Appellate Tribunal, Chennai.

2nd Respondent Prayer: Civil Miscellaneous Appeal filed filed under Section 35G of the Central Excise Act, 1944 against the Stay Order No.119 of 2006 dated 15.2.2006 on the file of the CESTAT, South Zone Bench, Chennai.

For appellant : Mr.A.P.Srinivas For R1 : Mr.K.Narayanan for Mr.N.Inbarajan R-2 : Tribunal

JUDGMENT

(Judgment of the court was made by Dr.Anita Sumanth, J.,) Heard Mr.A.P.Srinivas, learned counsel appearing for the appellant and Mr.K.Narayanan, learned counsel appearing for the first respondent.

2. The Revenue challenges an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 15.2.2006 granting a waiver of pre-deposit and stay of recovery of penalty and interest. Admittedly, the entire amount of duty has been remitted.

https://hcservices.ecourts.gov.in/hcservices/

3. We find no infirmity in the order of the CESTAT as the levy of penalty and interest would be subject to the final order passed. Such being the case, the remittance of the entire amount of duty imposed pending disposal of the appeal has been found to be sufficient by the Tribunal. The Appeal being of the year 2005, an expeditious disposal of the same, within three months from the date of receipt of copy of this order, is directed. The civil miscellaneous appeal is disposed of accordingly. No costs.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar ssk.

To

1. The Customs, Excise & Service Tax, Appellate Tribunal, Southern Regional Bench, Chennai.

+1 cc to Mr.N.Inbarajan Advocate sr 72182 +1 cc to Mr.A.P.Srinivas Advocate sr 72484 C.M.A.No.350 of 2007 vgI(co) aa08/02/2017 https://hcservices.ecourts.gov.in/hcservices/