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2011 (4) TMI 676 - CESTAT, AHMEDABADWaiver of pre-deposite - deposit 20% of the duty - Modvat Credit availed by the appellants on the basis of fake and fictitious invoices - Held that:- the Tribunal in the case of M/s Roop Dyg. & Ptg. Mills (2011 -TMI - 208505 - CESTAT, AHEMDABAD), Revenue has taken into consideration entire case laws on the point and has modified the directions to deposit 20% in the cases of appellants similarly situate - Inasmuch as the same identical issue is involved in the present appeal, we recall our orders of dismissal of appeals, modify the condition of deposit of 20% and grant unconditional stays - Further, the appeals stand remanded to the original adjudicating authority for de-novo decision in the light of the Tribunal s decision in the case of M/s Bhagwati Silk Mills referred supra.
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