2007 (6) TMI 445

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..... appeal is directed against the Order-in-Appeal No. BR/15/TH-II/06, dt. 20-1-2006. 2. The issue involved in this case is that the appellant had availed One Time Transitional Credit on the stock of goods lying in the factory as on 31-3-2003. The appellants on 31-12-2003 reversed the amount of Rs. 98,099/- in their RG 23A Part-II Account and informed the department that this excess Cenvat credit .....

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..... ught to be recovered from the appellant is not correct as they are already discharged the entire amount of the excess Cenvat credit before the issuance of the show cause notice. It is his submission that the order seeking recovery of interest of the appellant be set aside. 4. Ld. SDR reiterates the findings of the Commissioner (Appeals). 5. Considered the submissions made by both sides and per .....

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