2006 (7) TMI 445

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....er per : C.N.B. Nair, Member (T)].- Heard both sides and perused the records. 2. Though the matter today is listed for consideration of stay application only, we find that the appeal itself is required to be disposed of. Accordingly, after dispensing with the requirement of pre-deposit, we proceed with the appeal. 3. This case relates to denial of a Modvat credit of less than Rs. 17 ....