2011 (5) TMI 418

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.... As the appellants have already deposited an amount of Rs.70,000/- (Rupees Seventy Thousands only), I dispense with the condition of pre-deposit of balance amount of duty and penalty and proceed to decide the appeal itself inasmuch as the issue stand decided by the earlier decision of the Tribunal.   2. At this stage, I find that the issue involved is irregular availment of MODVAT Credi....