2006 (5) TMI 410

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..... rd both sides. 2. Shri Vishal Agarwal, ld. Chartered Accountant, appearing for the appellants states that the appellants received the material from the principal manufacturer for job work and returned the same without payment of duty following the procedure under Rule 4(5)(a) of the Cenvat Credit Rules, 2001 prescribed for such job work. The appellants also used some inputs received by them dire .....

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..... out from the impugned Order-in-Appeal the observations of the Commissioner (Appeals) to the effect that the appellants had only challenged the penalty and not the duty and interest. Shri Agarwal the ld. CA shows from the grounds of appeal, para 4, that the appellants had indeed sought relief in regard to credit reversed and interest amount before the lower appellate authority. 5. In view of the .....

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