2006 (1) TMI 491

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....dvocates, for the Appellant. Shri I. Mariana, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Dr. Samir Chakraborty, ld. Advocate on the stay applications filed by the appellants. He submits that in this case, the Commissioner has disallowed the Modvat credit of Rs. 20,19,114/- out of which they had paid an amount of Rs. 20,15,469/-. The balance amount of Rs. 3,645/-....

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....Tribunal in the case of Blue Star Ltd. v. Commr. of Central Excise, Vadodara reported in 2004 (174) E.L.T. 339 (Tri.-Mumbai). He also submits that this Tribunal vide its Order No. S-381/Kol/05., dated 1-7-05 in their own case has taken the same view. In view of this, he submits that the appellants be granted stay for the penalty. 2. Heard Shri I. Mariana, ld. JDR for the Revenue. He reiter....