https://www.taxtmi.com/caselaws?id=114198 Suppression of facts in relation to the undisclosed use of Modvat inputs in repacking or reprocessing of returned goods justified the penalty, and the plea that payment made before notice barred penalty was rejected. The reduced penalty granted in appeal was found appropriate and required no further interference. Interest for the relevant period was also upheld because it was confined to the period after the applicable provision came into force, and no legal error was shown to disturb that levy. The appellate order sustaining both penalty and interest therefore remained undisturbed. en-us Thu, 11 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 11:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114198 Suppression of facts in relation to the undisclosed use of Modvat inputs in repacking or reprocessing of returned goods justified the penalty, and the plea that payment made before notice barred penalty was rejected. The reduced penalty granted in appeal was found appropriate and required no further interference. Interest for the relevant period was also upheld because it was confined to the period after the applicable provision came into force, and no legal error was shown to disturb that levy. The appellate order sustaining both penalty and interest therefore remained undisturbed. Case-Laws Central Excise Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114198