2012 (6) TMI 248

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....R.) For Respondent   Per Ashok Jindal   The appellant is in appeal along with a stay application against the impugned order which confirmed the demand duty along with interest and penalty under Section 11AC of the Central Excise Act, 1944.   2. The facts of the case are that the appellant are the manufacturer of automobile components. During the course of scrutiny of the re....

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....ed by their supplier but inputs were of inferior quality. Therefore, they raised the debit notes but there is no change in the duty component in the inputs. The Commissioner (Appeals) found some discrepancies in records and confirmed the order of the adjudicating authority however, he dropped the demand in respect of Debit Notes of almost of Rs.69,000/-. Today when the matter was called, the learn....