IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). /2025 (@SLP(C) NO(S).12925/2023)

THE SOUTH INDIAN BANK LTD. APPELLANT(S)

VERSUS THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE RESPONDENT(S)

WITH CIVIL APPEAL NO(S). /2025 (@SLP(C) NO(S).16432/2023)

O R D E R

Leave granted.

We have heard learned senior counsel Mr. G. Shivadass for the appellant and learned senior counsel Ms. Nisha Bagchi for the respondent.

The present appeals are arising out of a judgment dated 29.07.2022 passed in Central Excise Appeal No.3/2020 and order dated 31.01.2023 passed in Review Petition No.954/2022 in Central Excise Appeal No.3/2020. The appeal was preferred before the High Court against the Final Order No. 20106/2020 passed by CESTAT, Bangalore, in Signature Not Verified Service Tax Appeal No. 486/2009.

Digitally signed by RADHA SHARMA Date: 2025.01.18

12:13:11 IST Reason:

Learned senior counsel appearing for the assessee(s)

has stated before this Court and has also demonstrated that the entire service tax for the period in question has already been paid along with interest. However, he is aggrieved only with the imposition of penalty in the peculiar facts and circumstan