2011 (4) TMI 1190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enied the credit of Rs.25,505/- in respect of corrugated boxes on the ground that the appellants have not produced the relevant documents. He also imposed penalty of Rs.25,505/- under Rule 15(1) of Cevant Credit Rules, 2004 and another penalty of Rs.25,505/- under Rule 15(2) of Cevant Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) has upheld t....