https://www.taxtmi.com/caselaws?id=242245 The court allowed the application for recalling the final order due to non-prosecution, noting that the appeal should not have been dismissed solely for that reason. It emphasized the need for factual verification in disputes concerning Cenvat credit rules and placed the burden of proof on the Revenue to demonstrate the availing of such credit. The judgment set aside the impugned orders and directed the authorities to verify records for conclusive findings, addressing issues related to the recall of the final order, dismissal of the appeal, confirmation of duty demand, and applicability of Cenvat Credit Rules. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242245 The court allowed the application for recalling the final order due to non-prosecution, noting that the appeal should not have been dismissed solely for that reason. It emphasized the need for factual verification in disputes concerning Cenvat credit rules and placed the burden of proof on the Revenue to demonstrate the availing of such credit. The judgment set aside the impugned orders and directed the authorities to verify records for conclusive findings, addressing issues related to the recall of the final order, dismissal of the appeal, confirmation of duty demand, and applicability of Cenvat Credit Rules. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242245