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    <title>2005 (5) TMI 489 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, Kolkata granted a stay on the recovery of duty and penalty as unutilized CENVAT credit inputs are still in the factory. The appellant has the option to declare or destroy the inputs with permission, and the case is scheduled for further hearing.</description>
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      <description>The Appellate Tribunal CESTAT, Kolkata granted a stay on the recovery of duty and penalty as unutilized CENVAT credit inputs are still in the factory. The appellant has the option to declare or destroy the inputs with permission, and the case is scheduled for further hearing.</description>
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