2007 (6) TMI 519

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..... l 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 duty was deposited by the appellants. Show cause notice was issued by the adjudicating authorit .....

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..... y 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 the show cause notice. The Commissioner (Appeals) has not given any finding on this point. The imposition of p .....

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