PARIS ISPAT Vs. CCEX AND CUSTOMS

JUDGEMENT

(1.) THIS appeal is preferred by the appellant against the impugned order wherein 100% penalties were imposed on them where the appellant has already reversed the Cenvat Credit availed along with the interest. The issue involved in this case is quantum of penalty where the appellant has paid the duty and penalty before the issuance of show cause notice.

(2.) HEARD .

(3.) CCE , Vadodara v. Vijay Tanks & vessels, 2009 (235) ELT 107 (Tri. Ahmd.).