2010 (8) TMI 552

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..... Venkatagiri, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - The Revenue is in appeal against the order of the Commissioner (Appeals) who has set aside the levy of interest and imposition of penalty on the assessees herein - the setting aside is on the ground that differential duty paid by the assessees was available to assessees themselves in another fac .....

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..... nue in the appeal is distinguishable for the reason that, in that case, the credit was not available to the assessees themselves but to another assessee and it is in this context that Apex Court held that revenue neutrality situation did not arise. However, in the present case, it is the assessee himself who is eligible to take the credit on the differential duty paid by him. As regards interest, .....

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