100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order

Surine Automotive Ltd Vs Commissioner of GST (CESTAT Chennai)

CESTAT Chennai held that penalty of only 25% and not 100% leviable as duty along with interest and 25% penalty is paid within 30 days from the receipt of Order-in-Original.

Facts- The issue is that the appellant was purchasing raw materials from their supplier M/s. Sungwoo Gestamp Hi-tech (Chennai) Ltd. who in turn were buying from various places and clearing it as such to the appellant. Thus, they were passing

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