2003 (10) TMI 178

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.... Agrawal, Member (T)]. - In these two appeals the Revenue is praying for imposition of penalty on both the Respondents namely, M/s. Sada Shiv Castings Ltd. & M/s. Chandigarh Ispat Ltd. under Rule 96ZO/ZP of the Central Excise Rules, 1944. 2. Shri Vikas Kumar, learned SDR, submitted that both the Respondents were liable to pay duty under Section 3A of the Central Excise Act; that the Central Exc....

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....her hand Shri Balbir Singh, learned Advocate, submitted that payment of duty was not paid on account of litigation going in High Courts; that as soon as the position was clear they had discharged the duty liability along with interest, and therefore, no penalty is imposable on them. 4. We have considered the submissions of both the sides. It is the requirement of the law that the excisable good....