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2001 (2) TMI 527 - CEGAT, KOLKATAExtract: .......India ) Ltd. v. C.C.E. (viii) 2000 (119) E.L.T. 579 (Tribunal) 2000 (40) RLT 255 - Nervy Lock Company v. C.C.E. Accordingly, we set aside the imposition of personal penalty upon the appellants under the provisions of Section 11AC and interest under the provisions of Section 11AB. Appeal is thus partly allowed and partly remanded as discussed above.
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