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2009 (8) TMI 594 - CESTAT, CHENNAIPenalty- Ignorance of law- Demand of Rs. 1,52,307/- has been confirmed on CR coils cleared as such, and penalty of equal amount has been imposed upon the appellants. Further demand of Rs. 88,982/- has been confirmed together with equal penalty. Held that-the goods cleared without payment of duty cannot be treated as exempted goods for the reason that they were further used in the manufacture of final products cleared on payment of duty. The demand of Rs. 88,982/- is therefore set aside. Thus the appeal is partly allowed by setting aside the demand of Rs. 88,982/- and the penalty of equal amount and penalty of Rs. 1,52,307/- while upholding the demand of Rs. 1,52,307/- together with interest.
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