2006 (12) TMI 348

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..... S. Mehta, Advocate, for the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue filed the present appeal. 2. After hearing both sides, I find that originally a dispute arose between the respondents and their jurisdictional Central Excise authorities on the ground that availing of Modvat credit and utilisation of the same tow....

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....dingly disallowed the Modvat credit and also imposed personal penalty of Rs. 40,000/-. On appeal against the above order, the Commissioner (Appeals) held in favour of the respondents and set aside the impugned order. Hence the present appeal by the Revenue. 4. After hearing both sides, I find that the respondents were required to pay duty only once, either from Modvat account or from PLA. ....