2017 (11) TMI 1431

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....t Shri  S. Govindarajan, AC (AR) for the Respondent. ORDER The appellants are engaged in the manufacture of Rods & Bars of Iron and Steels falling under Chapter Heading 7214.90 and Angles & Shapes of  non-alloy steel falling under 7216.10 of CETA, 1985. With effect from 01.09.1997 the appellant's unit was working under Compound Levy Scheme. The Commissioner of Central Excise, Ma....

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....nterest proposed in the SCN.  On appeal, the Commissioner (Appeals) reduced the penalty to Rs. 25000/- but however upheld the interest aspect.  Hence this appeal. 2.   On behalf of the appellant, Ld. Consultant Shri A. Seetharam, placed written submission and relied upon the judgment of the Honble Apex Court in the case of  Shree Bhagwati Steel Rolling Mills Vs. CCE - ....