2006 (10) TMI 287

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....spondent. [Order]. - Heard both sides. 2. In the present appeal, the assessee had sent the inputs to their Job Worker for re-processing. But the assessee did not receive the goods back after re-processing from the job worker. This is a main allegation of the Department against the assessee including that they did not produce any satisfactory evidence in support of receipt of goods. Wherea....

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....d after period of 9 months. On adjudication of the Show-Cause-Notice, duty amount is confirmed. Further, by dropping the penalty amount by the authorities below, interest is sought to be levied. 5. The ld. counsel for the appellants relied upon the Machino Montell (I) Ltd. [2004 (168) E.L.T. 466 (Tri.-LB)], Rashtriya Ispat Nigam Ltd. [2003 (161) E.L.T. 285 (Tribunal)], Gaurav Mercantiles Ltd....