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 THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 C.E.Appeal.No. 40 of 2005() --------------------------- AGAINST THE ORDER DATED 01/07/2005 IN APPL. E/725 /2002 IN APPL.E/441/2004 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/RESPONDENT:- --------------------------------------- THE COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT COMMISSIONERATE, CALICUT. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENT: 2ND APPELLANT:- ----------------------------------------------- M/S.STEEL COMPLEX LTD., ROLLING MILLS UNIT, VENNIYUR (PO), MALAPPURAM DISTRICT-676 508. BY THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 24/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ========================= C.E.Appeal No. 40 of 2005. ========================= Dated this the 24th day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T This appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore reducing the penalty to Rs.10,000/- under Section 11AC, not equal to the duty determined on the ground that the respondent is a sick industry referred to BIFR scheme. We do not find the Tribunal's order as illegal or arbitrary. However, we make it clear that the same will not be treated as a precedent as to the interpretation of Sec.11AC, by the appellant. Therefore we dismiss the appeal. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-