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2005 (5) TMI 486

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....ppellant. Shri Randhir Singh, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.Applicants  filed this application for waiver of pre-deposit of duty of Rs. 5, 55,85,531/- and penalty of Rs. 3 lakhs. In this case the contention of the appellants is that only issue involved in this appeal is in respect of the Modvat credit taken on the cap....

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