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2023 (11) TMI 679 - SC ORDERValidity of order of Tribunal - Revenue appeal - Low Tax Effect - Waiver of interest and penalty - Tribunal has decided in favor of assessee subject to the condition that amount deposited under Protest shall not be claimed as Refund - HELD THAT:- Having regard to the disputed period being July 2000 to December 2001 under consideration, in respect of which, the outstanding demands made under the five impugned Show Cause Notices have been complied with inasmuch as the amount has been paid and in view of the categorical submissions made by learned senior counsel to the fact that the assessee would not claim refund of the said amount, we find that the Revenue would not in any way be prejudiced if the submission of assessee is accepted, the appeals would not call for further consideration at the hands of this Court. Secondly, insofar as the demand of Rs. 14,27,384/- is concerned, which is towards facility charges, without going into the details of the said demand, it can be stated that on account of the low tax effect, it would not be necessary to consider the said aspect of the matter on merits in these appeals. These appeals are disposed of having regard to the submissions noted above, leaving all substantial questions of law, if any, which arise in these appeals to be agitated in any other case and not to be re-agitated insofar as these appeals are concerned.
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