2005 (5) TMI 191

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....hallenging the imposition of penalty of Rs. 25,000/-. After staying the recovery of entire amount of penalty, I take up the Appeal itself for disposal as the issue involved is in very narrow compass. 2. Heard Shri K.K. Anand, learned Advocate and Shri P.M. Rao, learned Departmental Representative. In this Appeal, the Appellants are manufacturing steel ingots an availed of Cenvat Credit of duty ....