2005 (5) TMI 398

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..... M) - A/799/2005-NB(SM) - Dated:- 6-5-2005 - Shri P.S. Bajaj, J. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri A.S. Bedi, DR, for the Respondent. [Order]. - .....

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..... s 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 aside and appeal of .....

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