HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL No. 91 OF 2014 DATE: 09.10.2014 Between:
The Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II, Hyderabad.
… Appellant And M/s. Royal Travels, Hyderabad.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL No. 91 of 2014 JUDGMENT: (Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is directed against the order dated 27.12.2013 of the learned Customs, Excise and Service Tax Appellate Tribunal, whereby and whereunder the learned Tribunal has refused to interfere with the order of the Commissioner setting aside the penalty on the ground that the assessee has discharged his liability within the time. The learned Tribunal further recorded that no point of law is involved in the matter and dismissed the appeal filed by the Revenue.
In these circumstances, we do not find any reason to interfere with the impugned order of the learned Tribunal.
The appeal is accordingly dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J
Date: 09.10.2014 ES