https://www.taxtmi.com/caselaws?id=97690 The Tribunal granted dispensation with the condition of pre-deposit of duty to the appellants, emphasizing the Revenue's silence on duty paid on the final product and the Supreme Court's stance on entitlement to benefits. Regarding eligibility for Modvat credit, the Tribunal favored the appellants due to the Revenue's delayed objection and questioned the justification for the challenge. The Tribunal also supported the appellants on the imposition of personal penalty issue, considering the limitation argument and allowing the stay petition unconditionally. The Tribunal leaned towards the appellants on the limitation aspect, suggesting a strong case and allowing the stay petition while setting the main appeal date. en-us Fri, 17 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97690 The Tribunal granted dispensation with the condition of pre-deposit of duty to the appellants, emphasizing the Revenue's silence on duty paid on the final product and the Supreme Court's stance on entitlement to benefits. Regarding eligibility for Modvat credit, the Tribunal favored the appellants due to the Revenue's delayed objection and questioned the justification for the challenge. The Tribunal also supported the appellants on the imposition of personal penalty issue, considering the limitation argument and allowing the stay petition unconditionally. The Tribunal leaned towards the appellants on the limitation aspect, suggesting a strong case and allowing the stay petition while setting the main appeal date. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97690