CCE Vs. SHRI MUNIR UDDIN AND

JUDGEMENT

(1.) COMMON issue is involved in both the appeals and therefore, these are being taken up together for disposal.

(2.) HEARD the learned DR on behalf of the Revenue. None appeared on behalf of the respondents despite issue of notice.

(3.) THE learned DR on behalf of the Revenue reiterates the grounds of appeal. He submits that admittedly the respondents delayed payment of tax. He relied upon the decision of the Hon'ble High Court of Kerala in the case of Assistant Commissioner of Central Excise v. Krishna Poduval reported in 2006 (1) STR 185 (Ker).