2007 (1) TMI 313

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....]. - The brief facts of the case are that the respondents M/s. R.K. Packaging is alleged to have received finished goods i.e. 6704.850 kgs of HDPE/paper laminated bags valued at Rs.3,80,146.25 from the adjacent unit of M/s. N.C. Packaging without payment of duty with intent to clear the same in their own name under exemption as M/s. R.K. Packaging was availing SSI exemption limit. It is further ....

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.... duty and duty paid goods on which the credit was availed without reversing credit, there should have been demand of duty and credit on finished goods as well as inputs and once the same has not been demanded in the show cause notice, the same cannot be sustained and consequently the order cannot be upheld. It was submitted that since the goods were seized and its custody was given to M/s. NCP, th....