2013 (11) TMI 622

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....Wadhwa :- The prayer to dispense with the condition of pre-deposit of Cenvat credit of Rs. 3,09,149/- confirmed against the appellant by denying them the availment of the same in respect of Billets, Flats and Steel Casting etc. alongwith imposition of penalty of identical amount. 2. After hearing both the sides, I find that Commissioner (Appeals) has rejected the appeal of the appellant on the g....

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.... Central Excise Act. It also stands recorded in the impugned order of the Commissioner (Appeals) that the order-in-original was send to the residential address of the Director of the company and it was refused to be received. It is also recorded in the impugned order that prior to affixing of the order in the factory premises, Revenue tried to serve the same to the persons available in the factory....