2005 (6) TMI 449

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..... This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals), has affirmed the order-in-original. I have heard both the sides. From the record, it is evident that the appellants were working under the Compounded Levy Scheme at the relevant time, being engaged in the manufacture of hot re-rolled non-alloy steel products. On verificati .....

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..... g in view the facts and circumstances of the case and the fact that the entire duty amount had already been paid by the appellants, the penalty is accordingly reduced to Rs. 5000/-. 3.Consequently, the impugned order accordingly stands modified. The appeal of the appellants stands disposed of in these terms. (Dictated and pronounced in open Court on 24-6-2005) - - TaxTMI - TMITax - Central .....

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