2011 (1) TMI 59

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..... d of Rs.3,90,796/- against the appellants and has appropriated an amount of Rs.1,45,448/- paid by the appellants before the issue of show-cause notice and he has also imposed a penalty of Rs.3,90,796/- in addition to demanding appropriate interest. The lower appellate authority has upheld the penalty amount but has set aside the order of denial of CENVAT credit in respect of the inputs used in the .....

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..... the Department and thereafter to re-determine the penalty amount. While doing so, he should given an adequate opportunity of hearing to the appellants and it is open to the appellants to plead before the original authority that in respect of duty paid by them on their own calculation no penalty is imposable in view of the provisions of Section 11A (2B). The appeal is allowed by way of remand in t .....

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