2015 (10) TMI 1968

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....haran, Advocate, for the Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER Appeal has been filed against Order-in-Appeal No. 313/RPR-I/2013, dated 24-9-2013 which upheld the Order-in-Original to the extent it confirmed the demand of interest of Rs. 4,07,024/- and set aside the penalty of Rs. 5,000/- imposed by the original adjudicating authority. The only issue in this appeal is wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt cited the case of Commissioner of C. Ex., Bangalore-III v. BHEL - 2010 (257) E.L.T. 369 (Kar.) in their favour. 2. We have considered the submissions and as the issue is rather straight forward, with the consent of the ld. AR, take up the appeal itself waiving the requirement of pre-deposit. We find that this issue is no longer res integra in the light of the judgment of Hon'ble Supreme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....T. 385 (S.C.). As regards the judgment of Karnataka High Court in the case of BHEL (supra), it is to state that Hon'ble Bombay High Court in case of Gammon India Limited v. Commissioner of Customs & Excise, Nagpur - 2013 (298) E.L.T. 171 (Bom.) has held that dismissal of SLP against the said Karnataka High Court judgment in case of BHEL (supra) was not sufficient to ignore the binding Supreme Cou....