ORDER
T. Anjaneyulu, Member (J)
1. Heard Both sides.
2. In this appeal the issue involved is that the denial of Modvat credit on certain capital goods- Winding Machines. Earlier as per the order of this Tribunal, the appellants have made pre-deposit of Rs. 2.00 Lakhs (Rupees Two Lakhs only) when the appellants have taken stay order. Subsequently, the matter has been remanded back to the original adjudicating authority for denovo adjudication. Even after adjudication, the result is the same, wherein the earlier duty has been confirmed along with penalty amount. Out of Rs. 3,54,789.30 (Rupees Three Lakhs Fifty Four Thousand Seven Hundred Eighty Nine & paise thirty only) already a sum of Rs. 2.00 Lakhs (Rupees Two Lakhs only) has been deposited. Therefore, the said deposit can be sufficient compliance for the purpose of 35F of the Central Excise Act, 1944. Accordingly, further pre-deposit is waived and recovery is stayed. The stay application is disposed off accordingly.
3. The issue involved is short question of law. Early hearing is fixed on 06.02.2006, ordered accordingly.
(Pronounced in Court)