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TMI Blog2011 (1) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Appeal No. 38/2009, dated 12-11-2009, passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals-I III), Hyderabad. 2. None appeared on behalf of the respondent despite notice for hearing. There is a letter for adjournment of the matter in February, 2011. Since the issue involved is in narrow compass, I took up the matter for the disposal. 3. The relevant facts tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Rule 8(3A) of the Central Excise Rules, 2002. Aggrieved by such an order, the respondent preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) after considering the provisions of Rule 8(3A) of the Central Excise Rules, 2002, came to the conclusi6n that the appellant has correctly paid the duty even during the defaulted period. Coming to such a conclusion, he set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble High Court of Bombay in Lloyds Steel Industries Ltd. [2005 (183) E.L.T. 351 (Bom.)] = 2003-TIOL-145-HC-Mum and also decision of the Tribunal in Heavy Engineering Corporation Ltd. [2008 (230) E.L.T. 179 (Tri.-Kolkata)] and in M.M. Silk Mills [2007 (211) E.L.T. 78 (Tri.-Mumbai)]. 6. In my considered view, the conclusion reached by the Commissioner (Appeals) cannot be faulted as he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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