2010 (10) TMI 210

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.... Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard the learned Advocate for the appellants and DR for the respondent. 2. This appeal arises from order dated 30-9-2004 passed by the Commissioner (Appeals) Noida. By the impugned order, the lower appellate authority has disposed of the appeal filed by the revenue while confirmi....

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....as they have defaulted in fortnightly payment of duty. 4. Perusal of the show cause notice and orders passed by the lower authorities, it is apparent that the only adjudication which was called for in the proceedings in terms of the show cause notice was that the appellants had utilized cenvat credit, towards the payment of duty, but such credit had been accumulated during the period subsequ....