TaxTMI 
TaxTMI 
2007 (3) TMI 105
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....ner (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 Trade Links had suppressed facts of....
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....vation 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 appellants, the appellant should not be pre....
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.... 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 penalty and not contesting the matter of C....