2012 (10) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 00,000/- and below - value of the subject matter of this appeal is Rs. 4,246 - appeal is devoid of merit - appeal is dismissed. - C.E.A. No. 103 of 2008 - - - Dated:- 3-6-2011 - V.G. Sabhahit and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. Shri K.S. Ravi Shankar, Advocate, for the Respondent. [Judgment per : V.G. Sabhahit, J.]. This appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... its that mere fact that the respondent had deposited the duty before issue of show cause notice did not relieve him from liability of paying interest and wherefore, the order passed by the Tribunal is erroneous. 4. The learned Counsel appearing for the respondent submitted that in view of the various decisions of the High Courts with regard to reduction of Government litigation, a policy decisio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arned Counsel appearing for the parties and scrutinized the material on record. 7. The material on record would clearly show that the fact that the respondent had deposited duty before issuance of show cause notice by the revenue is not in dispute. In view of the decisions of the various High Courts including, the decision of the Bombay High Court in the case of CCE v. Techno Economic Services P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X