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<h1>Penalty overruled, appeal partially allowed on duty deposit</h1> The penalty imposed on the appellant was set aside, and the appeal was partly allowed regarding the deposit of duty amount. - 2001 (138) E.L.T. 568 (Tri. ... Demand - Penalty - Modvat credit The appeal was filed against an order directing the appellant to deposit duty amount of Rs. 23,706/- and imposing an equal amount as penalty. The appellant conceded the duty amount but argued against the penalty citing differing views of the Tribunal. The penalty was set aside, and the appeal was partly allowed.
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