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of <h1>Appellants Ordered to Pre-Deposit Rs. 40,000 by 30th March, 1995</h1> <h3>BANGALORE BODY BUILDERS (P) LTD. Versus COLLECTOR OF C. EX., BANGALORE</h3> BANGALORE BODY BUILDERS (P) LTD. Versus COLLECTOR OF C. EX., BANGALORE - 1995 (78) E.L.T. 76 (Tribunal) The appellants pleaded for dispensation of pre-deposit of duty of Rs. 88,200 as they continued to pay duty on goods after opting out of the Modvat Scheme. The Tribunal held that once they opted out, the Modvat Credit lapsed and could not be utilized later. The Tribunal directed the petitioner to pre-deposit Rs. 40,000 by 30th March, 1995, with the balance of duty pre-deposit dispensed pending appeal. Compliance to be reported by 31st March, 1995.
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