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 on the CENVAT credit. While doing so, the supplier had opted for uniform price and passed on uniform credit instead of payi...