2006 (2) TMI 420

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..... ue - E/900/2005-NB(S) - 336/2006-SM(PB) - Dated:- 21-2-2006 - Shri C.N.B. Nair, J. REPRESENTED BY : Shri R. Santhanam, Advocate, for the Appellant. Shri S. Kumar, DR, for the Respondent. .....

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..... assistance in the facts of the case. The appellant had taken Modvat credit on the inputs and had collected duty from the buyers. In such a case, the amount collected should go to the revenue, be it un .....

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