2006 (1) TMI 339

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..... -  The lower authorities have demanded from the appellants duty of Rs. 2,14,799/- equal to the deemed Cenvat credit availed by them on 'inputs' received from M/s. Mahrishi Alloys Pvt. Ltd. after 1-4-2000, the date on which the appellants and their supplier ceased to work under compounded levy scheme (under Section 3A of the Central Excise Act) and started working as normal units (under Sect .....

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..... ection 3A of the said Act." After hearing both sides and considering their submissions, I note that the  above provision of the Notification was interpreted by the lower authorities in a  hypertechnical manner without having due regard to the particular facts of the case. It appears from the records that the assessee received the 'inputs' on 13-4-2000 from the depot of the supplier and .....

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