2011 (4) TMI 135

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..... Excise Act, 1944 - The appeal is allowed by way of remand. - E/275/2003 - - - Dated:- 20-4-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri M.N. Bharathi, Adv., for the appellants Shri V.V. Hariharan, JCDR, for the respondents Per: Dr. Chittaranjan Satapathy, Heard both sides. 2. Shri M.N. Bharathi, Ld. Advocate appearing for the appellants states .....

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..... not been given by the authorities below. 3. Shri V.V. Hariharan, Ld. JCDR, appearing for the department states that to avail of the 25% penalty benefit, the appellants are required to not only pay the duty and 25% of the penalty amount but also the interest on the duty. He has however, no objection to grant of the benefit of cum-duty assessment to the appellants and remanding the matter for fr .....

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