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<h1>Tribunal modifies order allowing retention of Rs. 50,000 in Modvat account. Appeal granted for further adjudication.</h1> <h3>RAVI PLASTICS INDUSTRIES PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-III</h3> The Tribunal modified the order, permitting the applicant to retain Rs. 50,000 in the Modvat account. The appeal was allowed, instructing the Commissioner ... Classification - Appeal to Appellate Tribunal The Tribunal modified the order, allowing the applicant to keep Rs. 50,000 unutilized in the Modvat account. The appeal was allowed, and the Commissioner (Appeals) was directed to hear and dispose of the appeal on merits upon showing evidence of the unutilized amount.