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 5TH FEBRUARY 2008 / 16TH MAGHA 1929 CE.Ref..No. 1 of 2005() ----------------------- A.NO..E/740/2002 & 742/02 of CUSTOMS,EXCISE& GOLD (CONTROL) APP.TRIBUNAL,SOUTH ZONAL BENCH, BANGALORE .................... APPELLANT -------------------------- THE COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT COMMISSIONERATE, CALICUT. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.AGNI RE-ROLLERS (PVT) LTD., NATTUKAL P.O., PALAKKAD, KERALA. BY THIS CENTRAL EXCISE REFERENCE HAVING BEEN FINALLY HEARD ON 05/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- C.E. Ref. No. 1 OF 2005 -------------------------------------------- Dated this the 5th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. The appeal remains defective for want of service of notice to the respondent on account of non-filing of process fee by the appellant. We have gone through the impugned order of the Tribunal, which shows that the Tribunal has reduced the penalty on account of bona fide dispute made by the respondent against the demand of duty in the appeal pending before the Supreme Court. Further the tribunal noticed that respondent has paid the duty with interest after the decision of the Supreme Court. In the circumstances, we find no ground to interfere with the order of the Tribunal on merits. Therefore the appeal is dismissed without notice to respondent. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2