2011 (2) TMI 907

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....i S.K. Mall, SDR   Per: Mrs. Archana Wadhwa:   The appellants were directed to deposit 20% of the confirmed duty of Rs.1,63,88,462/- as a condition of hearing of their appeal. The appellants submit that they have deposited an amount of Rs.9 lakhs and have filed the modification application for modifying the said direction on the ground that the identical issue already stands decide....

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....e of availment of modvat credit on the basis of fake and fictitious invoices issued by non existent weavers is involved in the present case. As such after modifying the directions to pre-deposit 25% of the duty and by considering the deposit of Rs.9 lakhs as sufficient, we proceed to decide the appeal itself. In view of the law declared in the case of M/s. Bhagwati Silk Mills, the impugned order i....