SAIL Vs. COMMISSIONER OF CENTRAL EXCISE, BOLPUR

JUDGEMENT

(1.) AFTER hearing both sides for some time, we waive the requirement of pre -deposit of the penalty and take up the appeal itself for disposal with the consent of both the sides.

(2.) WE find that the appellants being a Public Sector Unit approached the Committee on Disputes for permission to pursue this appeal in regard to the duty demand and the penalty imposed. The COD clearance states as under: The Committee after hearing the parties expressed the view that the issue in dispute was revenue neutral in the Cenvat Regime and accordingly permitted the appellant to pursue only the penalty aspect of the dispute before CESTAT.

(3.) FROM the above clearance given by COD, it is seen that the appellants have been allowed to pursue their appeal in respect of penalty only. As such, the appeal filed by them in regard to duty demand is dismissed as non -maintainable.