2003 (9) TMI 625

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....espondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the assessee challenging the order passed by the Commissioner (Appeals), dated 15-2-2001. In the above order the Commissioner has affirmed the order passed by the original authority imposing a penalty on the appellant to the extent of Rs. 2 lakhs. 2. Appellant is engaged in the manufacture of soa....

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....ich the credit was taken and how they reversed the same on coming to know about the mistake. But the original authority as well as the appellate authority confirmed the proposal for imposition of duty in the show cause notice and an amount of Rs. 2 lakhs was imposed as penalty. 3. It is contended on behalf of the appellant that no penalty can be imposed in the facts of the instant case as th....