2013 (4) TMI 249

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..... ESTAT, NEW DELHI (LB) Tri.-LB] and the decision of Hon'ble Supreme Court in the case of Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi - [2011 (8) TMI 4 - SUPREME COURT OF INDIA] - demand of duty and interest confirmed. In view of the decision in The India Cements Ltd. Vs Commissioner of Central Excise [2005 (5) TMI 384 - CESTAT, CHENNAI] levy of penalty waived. - E/794/2007 & .....

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..... . Following the ratio of these decisions, we uphold the impugned orders insofar as confirmation of duty and interest is concerned. As regards the penalty, the learned counsel argues that in view of the Tribunal's decision in the case of The India Cements Ltd. Vs Commissioner of Central Excise, Salem, penalty must be waived. We find that in the cited decision in the case of The India Cements (supra .....

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