2002 (2) TMI 290

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..... ted 6-8-2001 in which the Commissioner (Appeals) has modified the order of the duty from Rs. 2,07,825/- to Rs. 1,97,926/-. He had also held that since they have already paid Rs. 1,88,201/-, they have to pay the balance amount of Rs. 9,727/- only. They have also been directed to pay the interest under Section 11AB of the Central Excise Act. Statutory penalty under Section 11AC has also been accordi .....

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..... considerably. He has, therefore, submitted that this case may be remanded back to the original authority for allowing them to avail Modvat credit in view of the judgment rendered by the Apex Court in the case of Formica India Division v. CCE (supra). 3. Appearing on behalf of the Revenue, the ld. SDR submitted that he has no objection, if this case is remanded back for de novo consideration in .....

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..... . The appeal is remanded for de novo consideration to the original authority on the issue of allowing Modvat credit. And any other submissions, which the appellant would like to make during the course of the personal hearing; or earlier to the date of personal hearing the lower authority shall give an opportunity and sufficient time to the appellant before the case is decided in the de novo procee .....

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