2005 (5) TMI 398

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..... :- 6-5-2005
E/3334/2004-NB(SM) - A/799/2005-NB(SM)
Central Excise
Shri P.S. Bajaj, J. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri A.S. Bedi, DR, for the Respon .....

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..... s of the authorities below in this regard. Therefore, the impugned order disallowing the Modvat credit is upheld. However, keeping in view the facts and circumstances of the case, the penalty is set a .....

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