2002 (6) TMI 491

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..... Shri M.P. Devnath, learned Advocate, submitted that the Appellate Tribunal vide Stay Order No. S/229/2002-NB, dated 3-5-2002 has directed the Appellants M/s. D.L.F. Cement Ltd. to deposit Rs. 65,000/- as part of the duty confirmed on them on or before 17-6-2002; that the Appellants had not taken credit in respect of capital goods namely, EPABX System and Lighting Lamps and fittings in their RG .....

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..... karna, learned D.R., I agree with the submissions of the learned Advocate that at no stage any amount of Modvat credit was disallowed or the recovery has been ordered by the Adjudicating Authority. In view of this they are not required to pre-deposit any amount, and, therefore, the stay petition becomes infructuous. As the issue involved is in a very narrow compass, I take up the appeal for dispos .....

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