Commissioner, Central Excise And Customs v. M/S.Gannon Dunkerly And Co.Ltd.

IN THE HIGH COURT OF ORISSA AT CUTTACK

OTAPL No. 6 of 2019 Commissioner, Central Excise & Customs, Bhubaneswar-II Commissionerate ....

Appellant Mr. Choudhury Satyajit Mishra Senior Standing Counsel -versusM/s. Gannon Dunkerly & Co. Ltd., Kolkata ....

Respondent None

CORAM:

THE CHIEF JUSTICE DR. JUSTICE S.K. PANIGRAHI

ORDER

21.12.2022 Order No.

02.

1. The challenge in this appeal by the Department is to an order dated 29th October, 2018 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Eastern Bench, Kolkata in S.T. Appeal No.3 of 2008 filed by the Respondent-Assessee.

2. Noting that the Assessee had paid the entire differential amount of service tax along with the applicable interest even before the issuance of the show cause notice. The CESTAT has waived the penalty levied on the Respondent.

3. In such peculiar facts, the Court is not inclined to entertain the present appeal. The question of law if any, arising from the

impugned order, is left open for decision in some other appropriate case.

4. Accordingly, the appeal is dismissed with the above observations.

(Dr. S. Muralidhar) Chief Justice (Dr. S.K. Panigrahi) Judge S. Behera