Custom, Excise & Service Tax Tribunal
M/S. Mak Controls & Systems (P) Ltd vs Cce, Coimbatore on 4 January, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/308/2007
(Arising out of Order-in-Original No. 1/2007 dated 22.1.2007 passed by the Commissioner of Central Excise, Coimbatore)
M/s. Mak Controls & Systems (P) Ltd. Appellant
Vs.
CCE, Coimbatore Respondent
Appearance Shri S. Durairaj, Advocate for the Appellant Shri Jude Joseph, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri Madhu Mohan Damodhar, Technical Member Date of Hearing / Decision: 04.01.2017 Final Order No. 40025 / 2017 Per D.N. Panda Tribunal being over occupied with the heavy demand cases, this small duty demand of Rs.2.80 lakhs shall be unproductive to be taken up. Accordingly, that is dismissed on pecuniary jurisdiction insofar as duty demand is concerned.
2. However, considering that interpretation of classification was involved in the appeal, penalty is waived.
3. In the result, appeal is allowed partly to the above extent. (Dictated and pronounced in open court) (MADHU MOHAN DAMODHAR) (D.N. PANDA) Technical Member Judicial Member Rex 2