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TMI Blog2007 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ESM-125/05 - Final Order No. A-250/KOL/2007 - Dated:- 2-3-2007 - [Order per] - The appellants came in appeal against the order dated 3-12- 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 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty demand. This is the reason why the appellant has taken a ground in the ground of appeal before this forum, in the appeal memorandum that availing of 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. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods purchased by them were sold to the appellants by endorsement, on the face of the documents itself. He submitted that the proceeding being related to the period 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, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iming or not claiming in appeal and to grant relief is delivers of due to the deserved on the facts and circumstances of each case. Uniformity and consistency as well as majesty being ordain of justice, the due be denied, if such due is legitimate and patent from record. Therefore, the ld. Authorities below, denying Cenvat credit to the appellants and levy of penalty as well as interest have depri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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