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. 8 of 2005() -------------------------- NO..1064/2004 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT-RESPONDENT:- --------------------------------------- THE COMMISSIONER OF CENTRAL EXCISE, COCHIN COMMISSIONERATE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: RESPONDENT-APPELLANT:- --------------------------------------------------------------- RAGHUNATHAN NAIR, PROPERIETTOR, M/S.KOPPER ELECTRO SYSTEMS, 28/111, PARAPPALLY LANE, PANAMPALLY NAGAR, COCHIN-36. 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. 8 of 2005. ========================= Dated this the 22nd day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T Even though notice of appeal was sent it was returned unserved. Therefore, the appeal remains defective for the reason that notice could not be served as the addressee left the place. We heard the appeal on merits. Since this is a case of cancellation of penalty after the Tribunal was satisfied about the bonafide mistake committed by the respondent- assessee and since other issues stand remanded, we do not propose to interfere with the Tribunal's order. As no substantial questions of law arises from Tribunal's order, we dismiss the appeal. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-