Appellants Settle Cenvat Credit Dispute by Paying Full Amount, Interest, and Penalty u/s 73(2) Proviso.

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....Penalty - Since the appellants have paid the entire amount of Cenvat Credit along with interest and 25% of penalty within one month of the issue of show-cause notice, all proceedings shall be deemed to be concluded in respect of that amount in terms of the proviso to sub section (2) of section 73....