2008 (9) TMI 767

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..... espondent. [Order]. - Learned Advocate appearing for the applicant in support of the ROM in respect of Order Nos. A/617-618/WZB/AHD/08, dt. 28-3-08 submits that while allowing Revenue s appeal in respect of duty, no orders in respect of penalty stand passed. 2. After hearing both sides, I find the above contention to be correct. The said order was passed by Tribunal by following earlier .....

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..... Revenue s appeal. 3. During the course of discussion on the present ROM, it has come on record that earlier order confirming demand of duty against Unit No. 1 was set aside by Commissioner (Appeals) and has attained finality. As such, Unit No. 1 is entitled to consequential relief of duty already paid by them, in which case Unit No. 2 would not be entitled to avail Modvat credit. However, I agre .....

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