2011 (4) TMI 1114

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..... ppeal against the impugned order confirming the demand of duty  under the provisions of Section 11D of the Central Excise Act, 1944. 2. The facts of the case are that the appellants are engaged in manufacture of P&P medicaments and have been availing Modvat credit in respect of inputs used in the manufacture of final products. Consequent upon the discovery of facts that the appellants have .....

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..... dicated, demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before us. 3. Shri S.S.Gupta, Ld. CA appearing on behalf of the appellant submits that the issue has been dealt with by the Larger Bench of this Tribunal in the case of  Unison Metals Ltd., Vs. CCE, Ahmedabad, reported in 2006 (204) ELT 323 (Tri-LB), wherein the Larger Ben .....

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