2008 (10) TMI 401

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....pondents are engaged in manufacture of Kraft paper and paperboard. During the period June 2001 to February 2005 they had availed Cenvat credit on the basis of their own invoices as well as invoices issued by their customers under which they had received back rejected finished goods from their customers which had been subsequently cleared on payment of duty. An amount of Rs. 9,22,378/- being the Ce....

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....as required. Further, they also did not follow correct procedure. As regards observations of the Commissioner (Appeals) that the appellants had incorporated the details in their monthly returns, appellants could not produce any record for the exact process carried out in respect of returned goods. He justifies the imposition of penalty and the demand and requests that the order of the Commissioner....