2011 (6) TMI 327

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....adhwa;   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 credit availed in respect of goods proc....

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.... 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 the submissions made by the appellant. As ....