2004 (12) TMI 582

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....for the Respondent. [Order]. - When the case came up for hearing today, none has appeared to represent the appellant. Therefore, I am disposing of the appeal after hearing the learned DR. 2.Appellant is a manufacturer of iron and steel ingots. It took ineligible Modvat credit of about Rs. 22,000/- in respect of 16 MT of scrap procured by it. The Central Excise Officers visited the appella....

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....rom the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of duty so determined." 3.The Commissioner rejected this claim on the ground that the assessee would be eligible for benefit of proviso only if, in addition to duty, interest also is paid. The appe....