2017 (9) TMI 1722

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..... Adv for the Appellant. Mr. Ajay Kumar, A.R. for the Respondent. ORDER [Order per: M.V. RAVINDRAN] All these three appeals are directed against orders-in-appeal No. 16-18/2012 dated 27/04/2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in all these appeals is, during the period 1.4.2008 to 31.3.2011 appellant had supplied paint and also has und .....

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..... ng with interest holding against the appellants on merits. The same order needs to be followed as we do not find any reason to deviate from the said view already taken. As regards penalty, we find that the period involved in these appeals in question is prior to the date when the order was passed by the Tribunal and appellant would have had a bonafide belief in continuing to discharge of central e .....

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