2007 (5) TMI 115

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..... d accordingly demand were made along with penalty - Held that appellant had made reversal of credit so that demand and penalty not sustainable
[Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Appellants supplied 254108.6000 Metric Ton of Cement without payment of duty under Notification No. 43/2000 dated 18-8-2000 to the cyclone- affected areas in Orissa. In respect .....

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..... ds that in view of reversal already made, the amount demanded from the Appellants is not justified and the same is required to be quashed. 4. We find from the impugned order that the reversal of the credit in respect of the lubricant and reversal of proportionate credit in respect of explosive are not disputed. The exemption availed in respect of the Cement supplied under a notification meant to .....

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