(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
1. After some arguments, learned counsel for the appellant says that, since, the amount involved is small, he would not want to press the appeal, but the questions of law may be kept open. RAJIV SHAKDHER,J.
AND R.SURESH KUMAR,J.
2. The record shows that the Tribunal has confirmed the imposition of penalty, in the sum of Rs.69,367/- under Section 76 of the Finance Act, 1994.
3. Accordingly, keeping the questions of law open, the captioned appeal is dismissed as not pressed. Consequently, the connected Miscellaneous Petition is also dismissed. However, there shall be no order as to costs.
The Customs, Excise and Service Tax Appellate Tribunal, Chennai.
C.M.A.No.925 of 2013 and M.P.No.1 of 2013