2008 (1) TMI 410

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..... be penalised through levy of duty. It is not in dispute that the awardees are liable for payment of duty for the goods cleared to them - appeal dismissed - decided against Revenue. - 21 and 23 of 2005 - - - Dated:- 24-1-2008 - C. N. Ramachandran Nair and T.R. Ramachandran Nair, JJ. [Judgment per : C.N. Ramachandran Nair, J.]. - These appeals are filed against the common orders of the Tr .....

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..... he awardees were belated. The Tribunal noticed that for belated supply declaration, the respondent cannot be penalised through levy of duty. It is not in dispute that the awardees are liable for payment of duty for the goods cleared to them. We do not find any grievance at all because if duty is charged, they are entitled to get Cenvat credit and when duty is not charged credit is not taken by the .....

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