2009 (5) TMI 858

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....haskar, JDR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 534 (RKS)CE/JPR 11/2007 dated 1-10-2007. 2. The matter is before the Tribunal for the second time having been remanded to the original authority by Final Order No. 1755/2006, dated 29-11-06. 3. Heard both sides. 4. The relevant facts, in brief, are that the appellant has take....

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....ification for imposition of any penalty. 6. Learned DR reiterates the findings and reasoning of the Commissioner (Appeals). 7. I have carefully considered the submissions from both sides and perused the records. I am in total agreement with the finding of the Commissioner (Appeals) that Cenvat credit cannot be permitted on the strength of invoices which are neither in the name of recipient n....