2012 (10) TMI 36

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....iranjan Babu, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein, who are manufacturers of 'Aluminium Ingots' and 'other components of aluminium', and availing exemption under SSI notification, availed credit of Rs. 1,33,640/- on the basis of documents of M/s. S.S.S. Products, Karur, who is not registered dealer, and who had purchased 'Aluminiu....

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....ng duty demand raised thereunder, together with interest and penalty of equal amount was imposed. The adjudication order was upheld by the lower appellate authority; hence this appeal. 2. I have heard both sides. There is no dispute regarding receipt of goods, use thereof in the manufacture by the assessees and the duty paid nature of the goods. Therefore, even if the assessees have not be....