2010 INSC 0120
                                        SUPREME COURT OF INDIA
                                            Leader Engineering Works
                                                           Vs.

                                        Commnr.,Central Excise,Jalandhar
                                             C.A.Nos.939-941 of 2010

                                      (S.H. Kapadia Swatanter Kumar JJ.)
                                                      25.01.2010
                                                       ORDER

Delay condoned.
Leave granted.
Heard learned counsel on both sides.
By consent, the matter is taken up for final hearing.
Having gone through the record, we are of the view that the appellants herein will not re-agitate the
issue of applicability of Section 11-A of the Central Excise Act. However, the following three issues
will have to be decided de novo by the Tribunal, which are as follows:
"[i] Whether the appellants were entitled to Modvat Credit;

[ii] Whether the Authorities were justified in demanding duty and imposing penalties in the light of
the statement of the appellants that the penalty against the supplier of raw material and the importer
had to be set aside and that there was no challenge to that order by the Revenue; and ...2/- - 2 - [iii]
Whether the demand of duty and imposition of penalty was justified when the demand of duty and
imposition of penalty stood set aside in the case of some other parties."

Accordingly, the impugned order is set aside and the matter is remitted to the Tribunal for de novo
consideration in the light of afore-stated three issues formulated by this court. The civil appeals
stand disposed of with no order as to costs.