9911796707
TMI Blog2008 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.L. Peeran, Member (J)]. This appeal arises from the Order-in-Appeal No. 732/2001-CE, dated 20-11-2001, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. This Bench by Final Order No. 1332/2005 dated 9-8-2005 had held that the appellants are not liable to pay penalty under Rule 209A of the Central Excise Rules, 1944 in view of the Tribunal ruling re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s position, this Bench by Miscellaneous Order No. 602/2007 dated 7-12-2007, had given direction to the learned SDR to call upon the Commissioner to produce the copy of the Grounds of Appeal before the Hon ble High Court. Again a direction was given to the learned SDR by the Miscellaneous Order No. 319/2008 dated 22-7-2008 to call for the Grounds of Appeal filed by the respective Commissioners b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (All.)] and the Tribunal s judgment rendered in the case of CCE C, Aurangabad v. Padmashri V.V. Patil S.S.K. Ltd. [2007 (215) E.L.T. 23 (Bom.)] we hold that the penalty is not leviable as already decided in this case by this Bench earlier Final Order No. 1332/2005 dated 9-8-2005, but the appellants are liable for interest for the delayed payment. The appeal is disposed of in the above terms. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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