Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No.7259 of 2002
Maruti Udyog Ltd. ....Appellant(s)
Versus
Asst. Commnr. Central Excise Gurgaon & Ors. .....Respondent(s)
WITH CIVIL APPEAL NO.329 OF 2003
O R D E R
1. Considering the insignificant nature of the claim we do not propose to
interfere in these appeals. The liability which has been found against the appellant
herein is only for the amount of interest of Rs.6984/- and Rs. 15309/- respectively
at the rate of 12%.
2. Shri Raju Ramachandran learned senior counsel urges before us that,
firstly, there could not be any liability found against the appellant as the appellant
had, in fact, filed an appeal under Section 35-L of the Central Excise Act.
According to him there is an incorrect reference in the impugned order that such
appeal has not been filed. It is true that the fact that the appeal was filed was
pleaded but, probably, it was not pointed out to the National Commission at the
time of arguments. Be that as it may, for the reason we have stated, we will not go
into that issue.
:2:
3. Shri Raju Ramachandran also raises another point regarding the
“deficiency in service” and urges that in the present circumstances it cannot be
said that there was any deficiency in service on the part of the appellant. That
question unfortunately has not been raised specifically before the National
Commission and therefore, we would not go into this question at this juncture.
However, we leave that question open so that there can be a finding on the
question at the proper stage and by the proper authority.
4. With these observations, we dispose of the appeals but without any
order as to costs.
................J.
[V.S. SIRPURKAR]
.................J. [R.M.
LODHA]
NEW DELHI,
JANUARY 28, 2009.