2011 (6) TMI 105

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....SDR   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of duty of Rs. 4,85,580/-, as the appellants have already deposited Rs. 37,070/- and penalty of identical amount. I proceed to decide the appeal itself.   2. After hearing both the sides, I find that the demand stands confirmed against the appellants by denying them the benefit of modvat c....

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..... Venkateshwara Precision Components vs. CCE, Chennai 2010-TIOL-1544-CESTAT-MAD. Though, learned advocate fairly agrees that demand was being contested only on limitation but submits that even in the appeal filed before Commissioner (Appeal), they have made prayer to set-aside the impugned order in its entirety. They have further made a prayer to submit them to add, alter, delete and/ or modify th....

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....as the matter is prima-facie decided in favour of the appellants by the above referred decision of the Tribunal in the case of M/s. Venkateshwara Precision Components, I find that in the interest of justice, they should be permitted to rely upon the said decision.   5. As the said decision was not considered by the lower authorities, I deem it fit to remand the matter to original adjudicat....