2007 (2) TMI 484

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.... Shri S. Gautam, SDR, for the Respondent. [Order]. -  Heard both sides. The appellant filed this appeal against the impugned order whereby credit of Rs. 63,905/- was denied and penalty was imposed on the ground that the supplier of inputs had not paid the duty in respect of the inputs received by the appellants. 2. The brief facts of the case are that the appellants were worki....

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....Wire Industries, the adjudicating authority vide order dated 19-5-2006, confirmed the demand of Rs. 13,15,273/- and appropriated the amount of Rs. 11,80,000/- already recovered during investigation and imposed penalties. The contention is that there is no finding or allegation that the appellants were involved in evasion of duty by the manufacturer of goods. The appellants paid the duty as per the....