2011 (4) TMI 676

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..... taken into consideration entire case laws on the point and has modified the directions to deposit 20% in the cases of appellants similarly situate - Inasmuch as the same identical issue is involved in the present appeal, we recall our orders of dismissal of appeals, modify the condition of deposit of 20% and grant unconditional stays - Further, the appeals stand remanded to the original adjudicat .....

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..... heir appeal. The said duties were confirmed by denying them the Modvat Credit availed by the appellants on the ground that the same stand availed on the basis of fake and fictitious invoices. Subsequently, the appeals were dismissed for non-compliance with the provisions of Section 35F vide Orders No.A/1913-1914/WZB/AHD/2010, dt.13.12.10 and No. A/1915/WZB/AHD/ 2010, dt.13.12.10. 3. It is seen .....

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..... ition of pre-deposit of 20% be modified, unconditional stays are to be granted and matters are to be remanded. 4. After hearing the learned SDR appearing for the Revenue, we find that the Tribunal in the case of M/s Roop Dyg. Ptg. Mills, Revenue has taken into consideration entire case laws on the point and has modified the directions to deposit 20% in the cases of appellants similarly situa .....

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