2006 (3) TMI 47

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..... d by them in respect of goods sent for job work on the basis of old Cenvat Rules, which was not legal in instant case as there were no requirement of debit the duty from RG 23A for goods which were sent for job work during the relevant period. The respondents, however, by mistake paid the duty and took credit of the duty on the basis of Annexure-2 Challan onreturn of the finished goods in their fa .....

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..... credit could not have been taken by the respondents and a proper procedure was required for filing a refund claim as has been held by the Tribunal in the case of Maruti Foam (P) Ltd. (supra). The Commissioner (Appeals) was accordingly wrong in setting aside the demand amounting to Rs. 1,79,523/- and his order to this extent is set aside. However, the penalty imposed by him is upheld. 5. The appe .....

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