2010 (1) TMI 116

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.... of the view that the appellants herein will not re-agitate the issue of applicability of Section 11-A of the Central Excise Act. However, the following three issues will have to be decided de novo by the Tribunal, which are as follows: "[i] Whether the appellants were entitled to Modvat Credit; [ii] Whether the Authorities were justified in demanding duty and imposing penalties in the light of ....