Court :
CESTAT-New Delhi
Brief :
For delayed payment, the appellants had also already paid the interest. Therefore, under these circumstances, the enhancement of penalty equal to the amount of duty by the Commissioner (Appeals) cannot be justified
Citation :
2005 (179) ELT 573 (Tri. - Del.)
IN THE CESTAT, NORTHERN BENCH, NEW DELHI
S/Shri V.K. Agrawal, Member (T) and P.S. Bajaj, Member (J)
SHIVAGRICO IMPLEMENTS LTD.
Versus
COMMISSIONER OF CENTRAL EXCISE, JAIPUR
Final Order No. 758/2004-NB(C), dated 20-10-2004 in Appeal No. E/2863/2004-NB(C)
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