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Appearance Shri T. Vishwanathan, Advocate for appellant Shri W.L. Hangshing, Jt. CDR For Respondent CORAM:

Shri. Ashok Jindal, Member (Judicial) Shri. P.R. Chandrasekharan, Member (Technical) Date of Hearing : 10.03.2011 Date of Decision : 10.03.2011 ORDER NO.
Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of duty and penalty has been confirmed on the ground that the appellants had availed credit of additional duty in the month of June, 2008, of the material procured in the year 2006-07 and 2007-08 on the basis of Bills of Entry which were issued prior to one year under which the inputs were received prior to one year in their own factory and further on the ground that the appellants have availed CENVAT credit on the basis of various Bills of Entry wherein the name of the importer given as M/s. SGS India Pvt. Ltd., Usha House, 210, Okhla Industrial Estate, Phase III, New Delhi indicating that the inputs covered by the said Bills of Entry were received at the assessees other unit. Aggrieved from the said order, the appellants are before us.