M/S. Indian Farmers Fertilisers Co-Op ... vs Commissioner Of Customs (Import), Nch ... on 7 March, 2008
3. As far as the levy of Rs. 4,75,860/- of penalty of is concerned, the
appellant is on record stating that, of their own volition, they paid the
amount as and when same was pointed out. He also relies on the decision of
Indian Farmers Fertilisers Co.Op Ltd. Vs. C.C.E, Ahmedabad as reported in
2013 (287) ELT 467 (Tri.-Ahmd.).