2006 (1) TMI 339

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...., SDR, for the Respondent. [Order]. -  The lower authorities have demanded from the appellants duty of Rs. 2,14,799/- equal to the deemed Cenvat credit availed by them on 'inputs' received from M/s. Mahrishi Alloys Pvt. Ltd. after 1-4-2000, the date on which the appellants and their supplier ceased to work under compounded levy scheme (under Section 3A of the Central Excise Act) and sta....

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....d on such inputs under the provisions of Section 3A of the said Act." After hearing both sides and considering their submissions, I note that the  above provision of the Notification was interpreted by the lower authorities in a  hypertechnical manner without having due regard to the particular facts of the case. It appears from the records that the assessee received the 'inputs' on 1....