(1.) HEARD at length the learned Advocate for the Appellants and learned DR for the Respondents in terms of order Dated 21.02.2011 passed in Stay application No. 2962 of 2010.
(2.) THIS appeal arises from order Dated 05.11.2009. By the impugned order, the appeal filed by the Appellants against order of the adjudicating authority has been dismissed. The Deputy Commissioner, New Delhi by order Dated 31.03.2008 revoked the central excise registration issued to the Appellants as the Appellants were not engaged in manufacturing activity and had ordered recovery of wrongfully availed cenvat credit including cess to the tune of Rs. 30,47,793/ - while imposing equal amount of penalty.
(3.) DURING the period from April 2006 to January 2008, the credit availed by the Appellants was as under: <FRM>JUDGEMENT_69_LAWS(CE)4_2011.htm</FRM>