2014 (10) TMI 195

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.... JUDGEMENT Per: Anil Choudhary: The appellant M/s PRS Permacel Pvt. Ltd. has filed the present appeal against Order-in-Appeal No. US/171/M-II/2013 dated 27.6.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-II, whereby the appeal of the appellant was dismissed for non-compliance of order of pre-deposit under Section 35F of the Central Excise Act, 1944. 2. The brief fact....

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....e being sent beyond a period of one year and the relevant facts being previously disclosed to the Revenue. Vide Order-in-Original dated 11.12.2012 the proposed demand was confirmed along with imposition of equal amount of penalty under Rule 15 of the Cenvat Credit Rules and also interest was ordered to be recovered. 3. Being aggrieved by rejection of the appeal by the Commissioner (Appeals), th....

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...., the assessable value, name and address of the factory or warehouse or premises of the manufacture or provider of service, as the case may be, and the adjudicating authority is satisfied that the goods or the services covered by the said document have been received and accounted for in the Books of Account of the receiver, he may allow the CENVAT Credit. The appellant also relies on ruling of coo....