2005 (11) TMI 516

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....hridharan, R. Nambirajan, Advocates, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - A very short issue is involved in the present appeal. The appellants are engaged in manufacturing fixed vegetable oil soap stock, acid oil, industrial monocarboxylic acid, distilled fatty acid, falling under Chapters 15 and 38 of the Schedu....

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....on merits as also on limitation. However, the Commissioner of Central Excise, vide his impugned order confirmed the demand by rejecting, the Modvat credit and also imposed personal penalty of identical amount. The said order is impugned before us. 3. After bearing both sides, we find the issue is no more res integra and stands settled by the decision of the Hon'ble Supreme Court in the fol....