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    <title>2012 (9) TMI 738 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal, setting aside the direction for appropriation of interest and penalty against the assessees. The Tribunal directed that interest and penalty should be paid in cash, but allowed re-credit of the amount paid out of the credit towards interest and penalty.</description>
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      <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal, setting aside the direction for appropriation of interest and penalty against the assessees. The Tribunal directed that interest and penalty should be paid in cash, but allowed re-credit of the amount paid out of the credit towards interest and penalty.</description>
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