2007 (6) TMI 519

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....vindran, Member (Judicial) 1.  This appeal is directed against the order-in-appeal No.AT/164/RGD/06 dated 02/03/2006/ 2. The relevant facts that arise for consideration are, the appellant had cleared inputs/capital goods, as such from their factory premises without reversing the amount of credit availed on such inputs and capital goods.  On being pointed out the entire amount of du....

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.... interest is payable and penalty is correctly imposed on the appellant as they have cleared the duty paid inputs and capital goods without reversing the amount. 5. It is  seen from the records that the appellants had contested before the Ld. Commissioner (Appeals) that the confirmation of demand by the adjudicating authority is not correct and  order-in-original is traveling beyond th....