2007 (3) TMI 105

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....- 2004 passed by the ld. Commissioner (Appeals) dated 3-12-04 holding that the appellants did not contest for demand of duty liability but only contested against the interest and penalty imposed. The ld. Commissioner (Appeals) confirmed the order of the adjudication and dismissed the appeal of the appellants holding that the goods received by the appellants from a trader namely, M/s. Poorvanchal T....

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....f Cenvat credit, the erroneous observation of the ld. Commissioner (Appeals) is reversible. He vehemently objected that in view of no duty demand in terms of Circular No. 218/52/96-CX, dated 4-6-96 and for the crystal findings of the ld. Commissioner (Appeals) that M/s. Poorvanchal Trade Links, supplied goods in terms of invoice standing in their favour, endorsing the same in favour of the appella....

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....eriod to March, 2003 and the invoice in question covers the goods in question, in such circumstances, disallowing Cenvat credit to the appellants would be denial of justice and the appellants shall be unequally treated in the eye of law, even though the Circular stated above and the Tribunal's orders are in its favour. 3. Ld. DR submitted that the appellant having contested on the point of pena....