MARUTHI MOBILES Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) CONSIDERING the fact that the entire amount of tax and interest has been paid, and only penalty amount is in dispute, I waive the requirement of predeposit of penalty amount and with the consent of both sides proceed to hear and dispose the appeal today itself.

(3.) THE Ld. SDR, Shri A.B. Niranjan Babu, states that since this plea was not taken before the authorities below, they had no occasion to examine the applicability of Section 73 of the facts of this case.