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TMI Blog2003 (11) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are 12 appeals, filed by the Revenue against the Order-in-Appeal Nos. 173-184/AKG/PCK/2003, dated 5-5-2003, by which the Commissioner (Appeals), has set aside the penalty imposed on the respondents. 2. We heard Shri O.P. Arora, learned S.D.R., for the Revenue, and Shri J.S. Agarwal, learned Advocate, for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act following the decision of the Tribunal in the case of M/s. Jagatsons Industries v. CCE, New Delhi-III, 2002 (141) E.L.T. 803 (T). The Revenue has contended that the penalty is imposable as the respondents had suppressed the fact of production of utensils out of the circles in their classification declaration; that the circles, when used captively for the manufacture of utensils, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries (supra) wherein it has been held as under : "The appellants are availing of Modvat credit of duty paid on flats and clear part of the circles manufactured by them on payment of duty and part of the circles are captively consumed in the manufacture of S.S. Utensils which are exempted from payment of duty. The appellants are making payment of duty even in respect of circles which are capt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) order as far as it relates to setting aside the penalty. As far as any demand of interest is concerned, we hold that the interest would be payable by the respondents, if any, after adjusting the duty paid on circles and waste and scrap. The interest will be payable by the respondents on the differential amount of duty. All the appeals are disposed of in the above manner. X X X X Extracts X X X X X X X X Extracts X X X X
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