2012 (5) TMI 356

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..... der passed by Commissioner (Appeals) vide which he has rejected the revenue appeal, Revenue has further filed the present appeal.   2. It is seen that the respondents is Director of M/s. C. G. Ispat Pvt. Ltd., which are engaged in the manufacture of MS channels and beams. They accepted the charges of clandestine removal of their final product and deposited the duty of Rs.6,06,149/- along wit .....

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..... respect of all concerned. He also relied upon the Board s Circular No. 831/08 /2006 CX dated 26.7.06 in support of his above view.   4. After going through the grounds of appeal and after hearing the learned AR, I find no infirmity in the above view of Commissioner (Appeals). Admittedly the manufacturer having paid the entire duty, interest along with 25% of penalty within a period of 30 d .....

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