2009 (5) TMI 255

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....ndent. [Order]. - M/s. Bodal Chemicals Limited-Unit I (now Unit-II) located at Plot No. 123-124 & C-1/B/111 to 114, Phase-I, GIDC, Vatwa, Ahmedabad (hereinafter referred to as Unit-II) and M/s. Bodal Chemicals Limited Unit-II (now Unit-III) located at Plot No. 2102, Phase III, GIDC, Vatwa, Ahmedabad (hereinafter referred to as Unit-III) are group companies and engaged in the manufacture of Dyes....

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....redit of the same in their RG23A Part II account on 5-10-05. 3. Commissioner (Appeals) on an appeal filed by the respondents, upheld the penalty on Unit-II but dropped the penalty of Rs. 10,000/- on Unit-III. Further he also held that if the appellants had that much balance in the Cenvat credit account, they need not pay interest. The Revenue is in appeal. 4. Learned JCDR submitted that as p....