2000 (5) TMI 888

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....hri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Shri S.C. Rudra, learned Advocate appearing for the appellants admits the duty confirmed by the Commissioner, but only challenges the quantum of personal penalty imposed upon them under the provisions of Rule 173Q which is to the tune of Rs. 30,000.00. 2. Arguing on the appeal, learned Advocate s....

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.... the appellants were entitled for Modvat credit of duty paid on the inputs while computing the quantum of duty against them, though this plea was not raised by them at any point of time, probably because of the reason that they were not registered with the Central Excise Department. However, this factor is a mitigating factor for deciding the quantum of penalty against the appellants. As such, tak....