2003 (9) TMI 216

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....ember (J)]. - The present appeal of the Revenue is against the order of the Commissioner (Appeals) vide which he has upheld the penalty of Rs. 500/- imposed upon the respondents under the provisions of Rule 173Q but has set aside the interest demanded at the rate of 18% per annum in respect of the Modvat credit wrongly availed by them but on realising the mistake suo motu reversed. 2. The only ....