IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 C.E.Appeal.No. 2 of 2005() -------------------------- A.NO.E/671/2003 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/RESPONDENT: -------------------------------------- THE COMMISSIONER OF CENTRAL EXCISE, TRIVANDRUM. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENT: APPELLANT: ---------------------------------------- M/S. AMMINI ENERGY SYSTEMS (P) LTD., INDUSTRIAL ESTATE, PAPPANAMKODE, TRIVANDRUM. BY THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 22/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ========================= C.E.Appeal No. 2 of 2005. ========================= Dated this the 22nd day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T The appeal remains in the defect list for want of service on the respondent. We do not find any reason to interfere in this matter because the Tribunal's order impugned in this appeal does not really involve any substantial question of law as it is a case of reduction of penalty. We are satisfied that the party respondent is entitled for reduction in the penalty imposed. Therefore we dismiss the appeal. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-