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2016 (4) TMI 445 - CESTAT CHENNAIDemand of interest and penalty - Manufacture of Sodium Hyrochlorite and Bleach Liquor by availing SSI exemption - Exemption limit of 30 lakhs in a financial year exceeded - Appellants have produced only the certificates issued by the suppliers of inputs which did not contain the information regarding the amount of duty and also no claim of Modvat credit of duty paid on such transactions was made. Held that:- the submission that on remand, the lower authority cannot expand the scope of the remand direction would fit in for any other circumstance as factual position but not with regard to interest as the liability for interest accuses automatically and a separate written notice is not required for its recovery. The O in A in so for as it relates to interest is upheld with regard to the imposition of penalty, their APB stated that they have paid 25% of the penalty amount. Since, there is no contrary evidence placed, the penalty imposed under Section 11AC is also upheld but restricted to 25% of the amount already paid by the appellant as the same is endorsed by the statute. - Appeal disposed of
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