2006 (5) TMI 247

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..... pondent. [Order per : S. S. Sekhon, Member (T)]. Heard both sides. The disputed demand is on account of disallowance of Modvat credit of Rs. 76,98,162/- and a penalty of Rs. 5.00 lakhs imposed on this Public Sector Undertaking. The show-cause notice dated 26-1-1997 was issued alleging that the appellant cleared Straight Run Naptha (SRN) at nil rate of duty to different fertilizer units i .....

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