2005 (2) TMI 600

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..... this appeal, the Revenue has contested the impugned order-in-appeal vide which the Commissioner (Appeals) has dropped the penalty on the respondents on the ground that they had deposited the entire duty amount before the issuance of the show cause notice by following the law laid down in the case of Dynamatic Technologies Ltd. v. CCE, Chennai - 2003 (54) RLT 675 and Amritsar Crown Caps Pvt. Ltd. .....

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..... cannot be said to be voluntary by them. It was made by them when they were confronted with tampering of record/sale invoices. Therefore, their conduct did not warrant the setting aside of penalty on them. The ratio of law laid down in the above referred cases relied upon by the learned Commissioner (Appeals) could not be invoked as the facts in those cases were, not the same as in the present case .....

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