TMI Blog2011 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... y the duty amount after considering the claim of CENVAT credit as allowed by the lower appellate authority, against which no appeal has been filed by the Department and thereafter to re-determine the penalty amount - 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 imposable in view of the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfaction of the authorities. The lower appellate authority has not specifically remanded the matter to the original authority and has not also directed for re-quantification of the duty amount which would be necessary in the light of his order to allow the CENVAT credit in respect of the inputs. In the absence of re-quantification of the duty amount, confirming the penalty amount equal to the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X
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