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2009 (9) TMI 178

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....bsequent to remand the A.O., redetermined the duty demand in the sum of Rs. 31.00 lacs and odd. In appeal that was confirmed by the First  Appellate Authority. It is the submission of the petitioners that it had been contended by them that they are entitled to Modvat credit as chiller falls under the Head 84.18 to the Tariff Act. It was then submitted that it was not considered by the Commiss....

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.... the year ended 31st March, 2008 which shows that the sale and other income were about Rs. 19.5 lacs and for the previous year Rs. 17.65 lacs. In our opinion these are issues which ought to have bearing on the issue of hardship in the case of the petitioner. Considering that the petitioners have made out a case and the hardship that will be occasioned to the petitioners if the Appeal is dismissed ....