2009 (8) TMI 1047

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..... appellants states that in the first round of appeal, the Tribunal had ordered that the appellants would reverse the proportionate credit in respect of DM water used in the steam supplied to their sister concern. However, as they could not determine the proportionate amount, the appellants have paid the entire amount of credit taken on DM water amounting to Rs. 2,33,730/-. The appellants are in ap .....

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..... sion, willful suppression etc. and the demand notices were issued without invoking the extended period of limitation. The appellants have also paid the entire amount of credit amount whereas they were only required to pay the proportionate amount relating to the steam supplied to their sister concern. As such, demand of interest in the second round of proceedings is not justified and the same is s .....

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