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. 112 of 2014 DATE: 14.10.2014 Between:
The Senior General Manager, Bharat Sanchar Nigam Limited, Vijayawada.
… Appellant And Commissioner of Customs, Central Excise and Service Tax, Guntur.
… 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. 112 of 2014 JUDGMENT: (Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We dismiss this appeal in limine, as the learned Tribunal in exercise of its jurisdiction has reduced the penalty from Rs.62,04,375/- to Rs.25,000/- by following the doctrine of proportionality.
Considering the facts of the case, we do not find that the learned Tribunal has done wrong while confirming the order of levying interest. On fact, the learned Tribunal found that it is an admitted fact that the appellant has availed of cenvat credit irregularly and the same was not utilized. Hence, we do not find any element of law in this appeal for adjudication.
The appeal is accordingly dismissed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J
Date: 14.10.2014 ES